
    No. 497.
    Seaside Improvement Co. v. Commissioner of Internal Revenue.
    December 4, 1939.
    
      Mr. Lawrence Koenigsberger for petitioner. Solicitor General Jackson, Assistant Attorney General Clark, and Messrs. Sewdll Key and Warren F. Wattles for respondent.
   Petition for writ-of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  