
    No. 828.
    No. 829.
    Segall v. Commissioner of Internal Revenue; and Tant v. Commissioner of Internal Revenue.
    April 7, 1941.
    
      Mr. Don M. Harlan for petitioners. Assistant Attorney General Clark and Messrs. N. A. Townsend, Sewall Key, Thomas E. Harris, and Maurice J. Mahoney for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.

Reported below: 114 F. 2d 706.  