
    No. 1188.
    Union Trust Co., Executor, v. Helvering, Commissioner of Internal Revenue.
    June 1, 1942.
    
      Messrs. George E. Hamilton, George E. Hamilton, Jr., and Charles D. Hayes for petitioner. Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and Joseph M. Jones for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Fourth Circuit denied.  