
    GUARANTY TRUST COMPANY OF NEW YORK, as Executor of the ESTATE OF James Gordon BENNETT, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 281.
    Circuit Court of Appeals, Second Circuit.
    April 1, 1935.
    Davis, Polk, Wardwell, Gardiner & Reed, of New York City (Marion N. Fisher, of New York City, of counsel), for appellant.
    Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Helen R. Carloss, Sp. Assts. to Atty. Gen., for appellee.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM. .

Order affirmed.  