
    No. 977.
    Lloyd-Smith v. Commissioner of Internal Revenue.
    June 2, 1941.
    
      Mr. John P. Ohl for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs., Sewall Key, Arnold Raum, and Samuel H. Levy for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  