
    No. 667.
    No. 668.
    No. 669.
    No. 670.
    West v. Commissioner of Internal Revenue; West v. Commissioner of Internal Revenue; Estate of West et al. v. Commissioner of Internal Revenue; and West v. Commissioner of Internal Revenue.
    May 6, 1946.
   Second petition for rehearing denied.

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

327 U. S. 815.  