
    No. 637.
    Mercantile-Commerce Bank & Trust Co. et al., Executors, v. Commissioner of Internal Revenue.
    
      Abraham Low-enhaupt, Jacob Chasnoff and Henry C. Lowenhaupt.
    
    
      Solicitor General Perlman, Assistant Attorney General Caudle, Sewall Key and Harry Baum for respondent.
   C. C. A. 8th. Certiorari denied.  