
    No. 142.
    Delaney v. Rogan, Collector of Internal Revenue.
    October 14, 1940.
    
      Mr. Joseph D. Brady for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Richard H. Demuth for respondent.
   Petition for writ of cer-tiorari to the Circuit Court'of Appeals for the Ninth Circuit denied.  