
    No. 1171.
    Birch Ranch & Oil Co. v. Commissioner of Internal Revenue.
    June 10, 1946.
    
      Walter H. Maloney for petitioner.
    
      Solicitor General McGrath, Sewall Key, Helen R. Carloss and Louise Foster for respondent.,
   Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit denied.  