
    No. 71.
    Roby-Somers Coal Co. v. Routzahn, Collector of Internal Revenue.
    October 9, 1939.
    
      Messrs. Arthur C. Denison, Raymond T. Jackson, and John C. Morley for petitioner. Assistant Solicitor General Bell and Messrs. Sewall Key and Warren F. Wattles for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.  