
    No. 209.
    Kilgallon et al. v. Commissioner of Internal Revenue.
    October 10, 1938.
    
      Messrs. James J. Kilgallon and John M. Treveiler for petitioners.
    
      Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key, John J. Pringle, Jr., and Charles A. Horsky for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Seventh Circuit denied.  