
    Nos. 590 and 591.
    F. A. Gillespie & Sons Co. v. Commissioner of Internal Revenue.
    November 18, 1946.
    
      John E. Hughes and Harold E. Rorschach for petitioner.
    
      Acting Solicitor General Washington, Sewall Key, J. Louis Monarch and Hilbert P. Zarky for respondent.
    
      W. A. Sutherland filed a brief, as amicus curiae, in support of the petition.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Tenth Circuit denied.  