
    R. L. BLAFFER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. W. S. FARISH, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    Nos. 8992, 8993.
    Circuit Court of Appeals, Fifth Circuit.
    May 25, 1939.
    For original opinions see 103 F.2d 489; 103 F.2d 1011.
    Before FOSTER, SIBLEY, and McCORD,' Circuit Judges.
   PER CURIAM.

As neither of the judges who concurred in the judgment of the court in the above numbered and entitled causes is of opinion that the petitions for rehearings should be granted, it is ordered that the said petitions be and the same hereby are denied.  