
    No. 183.
    Giannini, Administrator, v. Commissioner of Internal Revenue.
    October 8, 1945.
    
      Mr. George H. Rosier for petitioner.
    
      Acting Solicitor General Cox, Assistant Attorney General Clark, Mr. Sewall Key and Miss Helen R. Carloss for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit denied.  