
    No. 45.
    No. 46.
    Canal-Commercial Trust & Savings Bank v. Commissioner of Internal Revenue; and Canal-Commercial National Bank v. Same.
    October 9, 1933.
    
      Messrs. Henry P. Dart, Benjamin W. Dart, and Henry P. Dart, Jr., for petitioners. Solicitor General Biggs, Miss Helen R. Carloss, and Messrs. Sewall Key, Paul D. Miller, and Wm. H. Riley, Jr., for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Fifth Circuit denied.  