Commissioner v. Merle-Smith , 51 S. Ct. 182 ( 1931 )

Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Claude R. Branch, Sewall Key, Norman D. Keller, and Paul D. Miller for petitioner. Mr. John W. Davis for respondent,