
    Nos. 471 and 472.
    Blumenthal v. Commissioner of Internal Revenue.
    December 5, 1932.
    
      Messrs. George M. Morris and Frederick L. Pearce for petitioner. Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Whitney North Seymour, Sewall Key, and A. H. Conner for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  