
    Nos. 130 and 131.
    No. 132.
    No. 133.
    Douglas v. Commissioner of Internal Revenue; Estate of Robinson et al. v. Commissioner of Internal Revenue; and Dalrymple v. Commissioner of Internal Revenue.
    January 10, 1944.
    
      Mr. Thomas P. Helmey for petitioners. Solicitor General Fahy, Assistant Attorney General Samuel 0. Clark, Jr., Mr. Sewall Key, and Misses Helen B. Carloss and Louise Foster for respondent.
   Petition for writs of cer-tiorari to the Circuit Court of Appeals for the Eighth Circuit granted.

Reported below: 134 F. 2d 762.  