
    Nos. 245 and 246.
    Nos. 247 and 248.
    Walker v. Commissioner of Internal Revenue; and Goldstein v. Same.
    October 9, 1933.
    
      Messrs. Elias Goldstein and S. L. Herold for petitioners. Solicitor General Biggs and Messrs. Erwin N. Griswold, Sewall Key, and Francis H. Horan for respondent.
   Petitions for writs of certiorari to the Circuit Court .of Appeals for the Fifth Circuit denied.-  