
    No. 239.
    Kraft v. Commissioner of Internal Revenue.
    October 14, 1940.
    
      Mr. Frank M. Avery for petitioner.. Assistant Attorney General Clark and Messrs. N. A. Townsend, Sewall Key, J. Louis Monarch, and Joseph M.-Jones for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit d¿-nied.  