
    No. 254.
    Helvering, Commissioner of Internal Revenue, v. Mallinckrodt et al., Trustees.
    October 14, 1940.
    
      Solicitor General Biddle for petitioner. Messrs. Harry W. Kroe-ger and Daniel N. Kirby for respondents.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Eighth Circuit denied.  