
    No. 288.
    Baker et al. v. Commissioner of Internal Revenue.
    October 8, 1945.
    
      Mr. Arthur S. Dayton for petitioners.
    
      Acting Solicitor General Judson, Assistant Attorney General Clark, Messrs. Sewall Key and J. Louis Monarch for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fourth Circuit denied.

The Chief Justice took no part in the consideration or decision of this application.  