
    No. 1002.
    Pender et al. v. Commissioner of Internal Revenue.
    June 3, 1940.
    
      Mr. Richard B. Barker for petitioners.
    
      Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Maurice J. Mahoney, and Richard H. Demuth for respondent.
   Petition for writ of cer-tiorari to the Circuit Court of Appeals for the Fourth Circuit denied.  