
    No. 345.
    Berlin v. Commissioner of Internal Revenue.
    October 17, 1932.
    
      Mr. Abraham S. Gilbert for petitioner. Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Whitney North Seymour, Sewall Key, John H. McEvers, and Wm. H. Riley, Jr., for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  