Majority
p. 561No. 147. Smith v. Higgins, Collector of Internal Revenue. October 9, 1939.
Petition for writ of certio-
p. 562
rari to the Circuit Court of Appeals for the Second Circuit- denied.
Mr. David Sher for petitioner. Assistant Solicitor General Bell and Messrs. Sewall Key, J. Louis Monarch, Joseph M. Jones, and Warner W. Gardner for respondent.