
    BENJAMIN GUINNESS, PETITIONER, v. THE UNITED STATES
    [No. 43726]
    [109 C. Cls. 84;
    334 U. S. —]
   Income tax; distribution of stock as dividend to stockholder before transfer. Statute of limitation. Petition dismissed.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court May 17,1948.  