
    BISHOP TRUST COMPANY, LIMITED AND SAMUEL W. WILCOX, EXECUTORS OF THE ESTATE OF ELSIE HART WILCOX v. EDWARD J. BURNS, DIRECTOR OF TAXATION OF THE STATE OF HAWAII.
    No. 4173.
    May 17, 1963.
    Tsukiyama, C.J., Cassidy, Wirtz, JJ., Circuit Judge Tashiro, in Place of Mizuha, J., Disqualified, and Circuit Judge King, in Place of Circuit J udge Hewitt, Retired.
    
      J. Russell Cades and Harold 8. Wright (Smith, Wild, Beebe <& Cades) for the petition.
   Per Curiam.

The petition for rehearing in the above-entitled canse is denied without argument.  