
    No. 527.
    No. 528.
    Carl M. Loeb, Jr. v. Commissioner of Internal Revenue; and Henry A. Loeb v. Same.
    December 9, 1940.
    
      Mr. Arthur B. Hyman for petitioners. Solicitor General Biddle for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Reported below: 113 F. 2d 664.  