
    No. 413.
    Jergens v. Commissioner of Internal Revenue.
    November 8, 1943.
    
      Messrs. Carl M. Jacobs, Jr. and Murray Marion Flack for petitioner. Solicitor General Fahy, Assistant Attorney General Samuel 0. Clark, Jr., and Messrs. Sewall Key and J. Louis Monarch for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fifth Circuit denied.  