Certificate from the Circuit Court of Appeals for the Sixth Circuit.

The motion to bring up the entire record and cause is denied. The certificate herein is dismissed. United States v. Mayer, 235 U. S. 55, 66; United States v. Worley, 281 U. S. 339, 340; White v. Johnson, 282 U. S. 367, 371; Wells v. Commissioner, 286 U. S. 529; Kroger Grocery & Baking Co. v. Yount, 287 U. S. 574; Catagrone v. United States, 287 U. S. 574. Solicitor General Thacher for the Commissioner of Internal Revenue. Mr. J. A. Newman for Independent Life Insurance Co.