
    No. 851.
    No. 949.
    New York Life Insurance Co. v. Bowers, Collector; and Bowers, Collector, v. New York Life Insurance Co.
    June 2, 1930.
    
      Mr.. James H. McIntosh for the New York Life Insurance Company. Solicitor General Thacher and Mr. Claude R. Branch for Bowers.
   Petitions for writs of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  