
    No. 773.
    Queen Insurance Co. v. Helvering, Commissioner of Internal Revenue.
    March 31, 1941.
    
      Mr. William H. Hotchkiss for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Richard H. Demuth, and Warren F. Wattles for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  