
    No. 245.
    Fitzgerald v. Commissioner of Internal Revenue.
    October 14, 1946.
    
      Joseph W. Sharts for petitioner. Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, Robert N. Anderson and Melva M. Graney for respondent.
   Petition for writ of cer-tiorari to the Circuit Court of Appeals for the Sixth Circuit denied.  