
    No. 218.
    Cahn, Executor, v. United States.
    Argued January 7, 8, 1936.
    Decided January 13, 1936.
    
      Mr. John W. Townsend, with whom Mr. Claude E. Koss was on the brief, for petitioner.
    
      Mr. Guy Patten, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Mr. Sewall Key were on the brief, for the United States.
    By leave of Court, Mr. E■ J• Dimock filed a brief as amicus curiae supporting the position of petitioner.
   On writ of certiorari to the Court of Claims.

Per Curiam:

The judgment is reversed upon the authority of Knox v. McElligott, 258 U. S. 546.  