
    Nos. 137 and 138.
    Foley, Executor, et al. v. Commissioner of Internal Revenue.
    October 10, 1938.
    
      Messrs. J. Harry LaBrum, George E. Beechwood, and Mark E. Lefever for petitioners.
    
      Acting Solicitor General Townsend, Assistant Attorney General Morris, and Messrs. Sewall Key and Berryman Green for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Third Circuit denied.  