
    No. 328.
    United States Trust Co. of New York et al. v. Commissioner of Internal Revenue.
    October 14, 1940.
    
      Mr. Harry J. Ahlheim for petitioners. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key, Arnold Raum, and Joseph M. Jones for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  