
    No. 873.
    Helvering, Commissioner of Internal Revenue, v. New York Trust Co., Trustee; and New York Trust Co., Trustee, v. Helvering, Commissioner of Internal Revenue.
    No. 899.
    April 9, 1934.
    
      Solicitor General Biggs for the Commissioner of Internal Revenue. Messrs. J. Du Pratt White and Chauncey Newlin for New York Trust Co., Trustee.
   Petitions for writs of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  