
    No. 1019.
    Mercantile-Commerce Bank & Trust Co. et al. v. Helvering, Commissioner of Internal Revenue.
    June 3, 1940.
    
      Mr. Blatchford Downing for petitioners.
    
      Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, L. W. Post, and Thomas E. Harris for respondent.
   Petition for writ of certiorari to the

Circuit Court of Appeals for the Eighth Circuit denied.  