
    No. 136.
    Lloyd v. Commissioner of Internal Revenue.
    October 14, 1946.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit denied.

Jesse R. Fillman and Wm. Clarke Mason for petitioner. Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, Helen R. Carloss and Morton K. Rothschild for respondent.  