
    No. 871.
    Niagara Hudson Power Corp. v. Hoey, Collector of Internal Revenue.
    May 5, 1941.
    
      Messrs. Horace R. Lamb and Randall J. Le Boeuj, Jr. for petitioner. Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Bewail Key, Richard H. Demuth, and Joseph M. Jones for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Mr. Justice Douglas took no part in the consideration and decision of this application.  