
    No. 980.
    No. 981.
    Samuel E. Diescher et ux. v. Commissioner of Internal Revenue; and August P. Diescher et ux. v. Same.
    June 3, 1940.
    
      Messrs. S. Leo Ruslander and Samuel Kaufman for petitioners.
    
      Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, J. Louis Monarch, and Carlton Fox for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit denied.

Reported below: 110 F. 2d 90.  