
    Thomas B. LOCKWOOD, as Executor of the last Will and Testament of Marion Birge Lockwood, Deceased, Plaintiff-Appellee, v. George T. McGOWAN, Collector of Internal Revenue for the Twenty-Eighth District of New York, Defendant-Appellant.
    No. 74.
    Circuit Court of Appeals, Second Circuit.
    Nov. 2, 1936.
    George L. Grobe, U. S. Atty., of Buffa-' lo, N. Y., Joseph J. Doran, Asst. U. S. Atty., of Rochester, N. Y., Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, John M. Hudson, and Paul R. Russell, Sp. Assts. to Atty. Gen., for appellant.
    •Burke & Desmond, of Buffalo, N. Y. (Thomas C. Burke, of Buffalo, N. Y., of counsel), for appellee.
    Before MANTON, L. HAND, and SWAN, Circuit Judges.
   PER CURIAM.

Judgment (13 F.Supp. 966), affirmed on the authority of Porter v. Commissioner (C.C.A.) 60 F. (2d) 673.  