
    No. 52.
    Heffelfinger v. Commissioner of Internal Revenue.
    October 11, 1937.
    
      Mr. A. C. Remele for petitioner. Solicitor General Reed, Assistant Attorney General Morris, and Mr. J. Louis Monarch and Louise Foster for respondent.
   Petition for writ of cer-tiorari to the Circuit Court of Appeals for the Eighth Circuit denied.  