
    No. 453.
    United States Trust Co., Executor, v. Commissioner of Internal Revenue.
    December 5, 1938.
    
      Mr. Wilder Goodwin for petitioner.
    
      Solicitor General Jackson, Assistant Attorney General Morris, and Mr. Sewall Key and Helen R. Carloss for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  