
    Roger MORTON et al., as Executors, etc., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 57.
    Circuit Court of Appeals, Second Circuit.
    Nov. 10, 1932.
    Valentine B. Havens and Chas. B. Meln-nis, both of New York City, for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., and Sewall Key .and Paul D. Miller, Sp. Assts. to Atty. Gen. .(,C. M. Charest, Gen. Counsel, Bureau of Liternal Revenue, and L. H. Rushbrook, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondents.
    Before. MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed in open court.  