
    No. 203.
    Commissionner of Internal Revenue v. Estate of Holmes.
    October 8, 1945.
    
      Acting Solicitor General Cox for petitioner.
    
      Messrs. W. J. Howard, J. E. Price and J. V. Wheat for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fifth Circuit granted.  