
    No. 299.
    No. 300.
    Arnold J. Hellmich, Collector, v. Isadore N. Hellman; and Arnold J. Hellmich, Collector, v. Milton C. Hellman.
    October 17, 1927.
    
      Solicitor General Mitchell, - Assistant Attorney General Willebrandt and Mr.- Sewall Key for petitioner. Mr. Henry H. Furth for respondents.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Eighth Circuit granted.  