
    No. 130.
    No. 131.
    Willard Manufacturing Co. v. Kennedy, Former Collector; and Same v. McCuen, Collector.
    October 14, 1940.
    
      Mr. 0. Walker Taylor for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, J. Louis Monarch, and Thomas E. Harris for respondents.'
   Petition fbr writs of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Reported below: 109 F. 2d 83.  