
    No. 165.
    Borin Corporation, Formerly Zero Ice Corp., v. Commissioner of Internal Revenue.
    October 13, 1941.
    
      Mr. Theodore Levin for petitioner. Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and Hubert L. Will for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.  