
    No. 102.
    Grace, trading as R. J. & M. C. Grace, v. Magruder, Collector of Internal Revenue.
    October 8, 1945.
    
      Mr. Lowry N. Coe for petitioner.
    
      Acting Solicitor General Cox, Assistant Attorney General Clark, Messrs. Sewall Key, J. Louis Monarch and Chester T. Lane for respondent.
   Petition for writ of certiorari to the United States Court of Appeals for the District of Columbia denied.  