
    No. 1295.
    No. 1371.
    Clarion Oil Co. v. Commissioner of Internal Revenue; and Commissioner of Internal Revenue v. Clarion Oil Co.
    June 18, 1945.
    
      Messrs. Ellsworth C. Al-vord and Floyd F. Toomey for petitioner in No. 1295. Assistant Solicitor General Cox, Assistant Attorney Gen
      
      eral Samuel O. Clark, Jr., Messrs. Sewall Key, J. Louis Monarch and Hilbert P. Zarky for the Commissioner of Internal Revenue.
   Petitions for writs of certiorari to the United States Court of Appeals for the District of Columbia denied.

Reported below: 148 F. 2d 671.  