
    No. 361.
    No. 362.
    Tate v. Commissioner of Internal Revenue; and Tate, Executrix, v. Commissioner of Internal Revenue.
    October 24, 1938.
    
      Mr. Thomas Bond for petitioner.
    
      Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key and Harry Marselli for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Eighth Circuit denied.

Reported below: 97 F. 2d 658.  