
    No. 997.
    Fidelity-Bankers Trust Co., Trustee, et al. v. Helvering, Commissioner of Internal Revenue.
    June 3, 1940.
    
      Mr. Forrest Andrews for petitioners.
    
      Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and F. E. Youngman for respondent.
   Petition for writ of certiorari to the Court of Appeals for the District of Columbia denied.  