
    No. 1200.
    Heller v. Commissioner of Internal Revenue.
    May 28, 1945.
    
      Mr. Sidney M. Ehrman for petitioner. Assistant Solicitor General Cox, Assistant Attorney General Samuel 0. Clark, Jr., Messrs. Sewall Key, J. Louis Monarch and Harold C. Wilkenfeld for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit denied.  