
    No. 501.
    Tilles v. Commissioner of Internal Revenue.
    November 12, 1940.
    
      Messrs. Harry B. Hawes and Carl L. Ristine for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and Thomas E. Harris for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Eighth Circuit denied.  