
    No. 104.
    No. 105.
    Bankers Pocahontas Coal Co. v. Commissioner of Internal Revenue; and Strother v. Same.
    October 10, 1932.
    
      Messrs. Wells Goodykoontz and Camden R. McAtee for petitioners. Solicitor General Thacker, Assistant Attorney General Youngquist, and Messrs. Whitney North Seymour, Sewall Key, Andrew D. Sharpe, and Erwin N. Griswold for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Fourth Circuit granted.  