
    No. 157.
    Phipps v. Helvering, Commissioner of Internal Revenue.
    October 12, 1942.
    
      Messrs. David A. Reed and Norman D. Keller for petitioner. Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key, J. Louis Monarch, and Joseph M. Jones for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Tenth Circuit denied.  