
    No. 824.
    No. 825.
    Howell v. Commissioner of Internal Revenue; and Estate of Howell v. Commissioner of Internal Revenue.
    May 1, 1944.
    
      Mr. Robert Ash for petitioners.
    
      Solicitor General Fahy, Assistant Attorney General Samuel 0. Clark, Jr., Messrs. Sewall Key and Harry Baum, and Miss Helen R. Carloss for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Fifth Circuit denied.  