
    No. 268.
    Lowry v. Commissioner of Internal Revenue.
    October 14, 1946.
    
      Owen Rail for petitioner. Solicitor General Mc-Grath, Assistant Attorney General McGregor, Sewall Key, Helen R. Carloss and Harold C. Wilkenfeld for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.  