
    No. 842.
    Simms Oil Co. v. Helvering, Commissioner of Internal Revenue.
    May 13, 1935.
    
      Messrs. J. Sterling Halstead, Edward Cornell, Harold C. McCollom, and Roger Hinds for petitioner. Solicitor General Reed, Assistant Attorney General Wideman, and Messrs. James W. Morris and Carlton Fox for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Sec-

ond Circuit denied.  