
    No. 239.
    Meltzer et ux. v. Commissioner of Internal Revenue.
    October 14, 1946.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Sidney B. Alexander for petitioners. Solicitor General McGrath, Assistant Attorney General McGregor, Seioall Key, Helen R. Carloss and S. Dee Hanson for respondent.  