
    No. 198.
    No. 199.
    Cox v. Commissioner of Internal Revenue; and Childers v. Same.
    October 14, 1940.
    
      Messrs. Robert Stone and Ellis D. Bever for petitioners. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall 
      
      Key, J. Louis Monarch, Joseph M. Jones, and Richard H. Demuth for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Tenth Circuit denied.

Reported below: 110 F. 2d 934.  