
    No. 514.
    No. 515.
    Waller et al. v. Burnet, Commissioner of Internal Revenue; and Beene et al. v. Same.
    December 1, 1930.
    
      Messrs. Fred R. Angevine and John H. Tucker, Jr., for petitioners. Solicitor General Thacher, Assistant Attorney General Young-quist and Messrs. Claude R. Branch, Sewall Key, John G. Remey, and W. Marvin Smith for respondent.
   Petition for writs of certiorari to the Circuit ■ Court of Appeals for the Fifth Circuit denied.

Reported below: 40 F. (2d) 892, 893.  