
    No. 354.
    Commissioner of Internal Revenue v. Wheeler et al., Executors, et al.
    October 16, 1944.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Ninth Circuit granted.

Solicitor General Fahy for petitioner.

Messrs. Wm. Dwight Whitney, Ros-

well Magill, and George G. Tyler for respondents.  