
    No. 278.
    National Life & Accident Insurance Co. v. Brewer, Former Collector of Internal Revenue.
    October 13, 1941.
    
      Messrs. Frederick Schwert-ner and James E. McCabe for petitioner. Assistant So
      
      licitor General Fahy, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and Harry Marselli for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.

Mr. Justice Jackson took no part in the consideration and decision of this application.  