
    DeVer H. WARNER, as Trustee for Ira F. Warner, and for Unascertained Beneficiaries, Estate of I. DeVer Warner, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Circuit Court of Appeals, Second Circuit.
    June 4, 1928.
    No. 298.
    Appeal from the United States Board of Tax Appeals.
    Arthur M. Marsh, of Bridgeport, Conn., for petitioner.
    Mabel Walker Willebrandt, Asst. Atty. Gen., John Vaughan Groner, Sp. Asst. Atty. Gen., and C. M. Charest and L. W. Scott, both of Washington, D. C., for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order affirmed.  