
    No. 514.
    No. 515.
    Indianola Coal Co. v. Heiner, Collector of Internal Revenue; and Same v. Lewellyn, formerly Collector of Internal Revenue.
    
      Mr. Wm. A. Seifert for petitioner.
    
      Solicitor General Hughes, Assistant Attorney General Youngquist, and Messrs. Claude R. Branch, Sewall Key, A. H. Conner, W. Marvin Smith, Clarence M. Charest, and L. H. Bayliss for respondents.
    January 20, 1930.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit denied.  