
    No. 769.
    Vanderbilt, by Gilchrist, General Guardian, v. Helvering, Commissioner of Internal Revenue.
    April 1, 1940.
    
      Messrs. F. Sims McGrath and Clarence Casti-more for petitioner.
    
      Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, and Morton K. Rothschild for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit

denied.  