
    No. 303.
    Gradwohl v. Willcuts, Collector of Internal Revenue.
    October 17, 1932.
    
      Mr. Arnold R. Baar for petitioner. Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Whitney North Seymour, J. Louis Monarch, Andrew D. Sharpe, and Erwin N. Gris-wold for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Eighth Circuit denied.  