
    No. 578.
    Gwinner v. Heiner, formerly Collector of Internal Revenue.
    December 23, 1940.
    Messrs., William A. Seifert and William Wallace Booth for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Arnold Raum for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit denied.

Mr. Justice Douglas 'took no patrt in the consideration or decision of this application.  