
    No. 571.
    No. 572.
    Kyle v. Commissioner of Internal Revenue; and Reinhart v. Same.
    January 12, 1931.
    
      Messrs. William A. Seifert and' William Wallace Booth for petitioners. Solicitor General Thacher, Assistant Attorney General Youngquist and Messrs. Claude R. Branch, Sewall Key, Norman D. Keller, and Paul D. Miller for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Third Circuit denied.

Reported below: 43 F. (2d) 291.  