
    No. 354.
    Simmons Co. v. Lucas, Commissioner of Internal Revenue.
    
      Mr. Phillips Ketchum for petitioner.
    October 21, 1929.
   Petition for writ of certiorari to the Circuit Court of Appeals for the First Circuit denied.

Solicitor General Hughes, and Messrs. Claude B. Branch, J. Louis Monarch, Andrew D. Sharpe, Clarence M. Charest, and Allin H. Pierce for respondent.  