
    No. 555.
    Emery v. Commissioner of Internal Revenue.
    November 12, 1946.
    
      Robert A. B. Cook for petitioner.
    
      Solicitor General Mc-Grath, Sewall Key, J. Louis Monarch and Lee A. Jackson for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the First Circuit denied.  