
    No. 209.
    Adams v. Commissioner of Internal Revenue.
    October 14, 1946.
    
      Sydney A. Gutkin for petitioner.
    
      Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, Helen R. Carloss and William Robert Koerner for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit granted.  