
    No. 169.
    No. 170.
    Blaffer v. Commissioner of Internal Revenue; and Farish v. Same.
    October 9, 1939.
    
      Mr. Walter E. Barton for petitioners. Assistant Solicitor General Bell and Mr. Sewall Key and Miss Helen R. Carloss for respondent.
   The application that these cases be consolidated for the purpose of filing petitions for writs of certiorari and that only the record in No. 169 be printed is granted. The petition for writs of certiorari to the Circuit Court of Appeals for the Fifth Circuit is denied.

Reported below: 103 F. 2d 489, 1007; 104 id. 833.  