
    Nos. 185 and 186.
    No. 187.
    United Shoe Machinery Corp. v. White, Collector of Internal Revenue; and Same v. Nichols, Formerly Collector of Internal Revenue.
    January 17, 1938.
    
      Messrs. Claude R. Branch and Edward H. Green for petitioner. Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and John G. Remey for respondents.
   Petition for writs of certiorari to the Circuit Court of Appeals for the First Circuit denied.

Reported below: 89 F. (2d) 363.  