
    No. 1339.
    DeGuire, Executrix, v. Higgins, Collector of Internal Revenue.
    June 23, 1947.
    
      John P. McGrath and Denis M. Hurley for petitioner. Acting Solicitor General Washington, Sewall Key, Robert N. Anderson and Fred E. Young-man for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  