
    No. 191.
    No. 192.
    Bank of Commerce Liquidating Co. v. Becker, Collector of Internal Revenue; and Mercantile Liquidating Co. v. Same.
    October 9, 1939.
    
      Messrs. Abraham Lowenhaupt and Stanley S. Waite for petitioners. Solicitor General Jackson and Messrs. Sewdll Key and Lee A. Jackson for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Eighth Circuit denied.

Reported below: 102 F. 2d 633; 103 id. 1007.  