
    No. 317.
    Coggan v. Commissioner of Internal Revenue.
    October 13, 1941.
    
      Mr. Lawrence E. Green for petitioner. Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Miss Helen R. Carloss and Mr. Harry Marselli for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the First Circuit denied.  