
    No. 1033.
    Gillespie v. Commissioner of Internal Revenue.
    May 6, 1946.
    
      Harold E. Rorschach and Jack L. Rorschach for petitioner.
    
      Solicitor General McGrath, Sewall Key, J. Louis Monarch and Hilbert P. Zarky for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Tenth Circuit denied.  