
    No. 147.
    Smith v. Higgins, Collector of Internal Revenue.
    October 9, 1939.
   Petition for writ of certio-rari to the Circuit Court of Appeals for the Second Circuit- denied.

Mr. David Sher for petitioner. Assistant Solicitor General Bell and Messrs. Sewall Key, J. Louis Monarch, Joseph M. Jones, and Warner W. Gardner for respondent.  