
    No. 265.
    No. 266.
    Van Dyke et al. v. Wisconsin Tax Commission et al.; and First Wisconsin Trust Co., Trustee, v. Same.
    
      October 14, 1940.
    
      Messrs. Douglass Van Dyke and George D. Van Dyke' for appellants. Messrs. John E. Martin, Attorney General of Wisconsin, and Harold H. Persons, Assistant Attorney General, for appellees.
   Per Curiam:

The motions to affirm are granted, and the judgments are affirmed. Pearson v. McGrow, 308 U. S. 313.

Reported below: 235 Wis. 128; 292 N. W. 313.  