
    No. 968.
    Hay v. Commissioner of Internal Revenue.
    March 26, 1945.
    
      Mr. Joseph D. Brady for petitioner.
    
      Solicitor General Fahy, Assistant Attorney General Samuel 0. Clark, Jr., Messrs. Sewall Key, Robert N. Anderson and Miss Melva M. Graney for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fourth Circuit denied.  