
    No. 74.
    Raphael v. Commissioner of Internal Revenue.
    October 11, 1943.
    
      Messrs. Byron C. Hanna and Harold C. Morton for petitioner. Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, Samuel H. Levy, and Warren F. Wattles for respondent.
   Petition for writ of cer-tiorari to the Circuit Court of Appeals for the Ninth Circuit denied.  