
    No. 317.
    Estate of DeCastro v. Commissioner of Internal Revenue.
    October 14, 1946.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Laurence Graves for petitioner. Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, A. F. Prescott and Muriel S. Paul for respondent.  