
    No. 1296.
    Hopkins v. Commissioner of Internal Revenue.
    June 2, 1947.
    
      David A. Gaskill and Glen 0. Smith for petitioner. Acting Solicitor General Washington, Sewall Key, Lee A. Jackson and Harry Baum for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.

Mr. Justice Burton took no part in the consideration or decision of this application.  