
    No. 464.
    Phipps v. Commissioner of Internal Revenue.
    November 8, 1937.
    
      Messrs. David A. Reed and W. A. Seifert for petitioner. Solicitor General Reed, Assistant Attorney General Morris, and Mr. Sewall Key and Helen R. Car-loss for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Tenth Circuit denied.  