
    No. 1139.
    Kirby Petroleum Co. v. Commissioner of Internal Revenue.
    May 21, 1945.
    
      Mr. Homer L. Bruce for petitioner.
    
      Assistant Solicitor General Cox, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key, Hilbert P. Zarky and Miss Helen R. Carloss for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fifth Circuit granted.  