
    No. 253.
    Higgins v. Commissioner of Internal Revenue.
    October 14, 1940.
    
      Messrs. Selden Bacon and Orwill V. W. Hawkins for petitioner. Mr. N. A. Townsend for respondent.
   Petition for writ of cer-tiorari to the Circuit Court of Appeals for the Second Circuit granted.  