
    In re ESTATE of Cordelia Y. ABENDROTH, CITY BANK FARMERS TRUST CO., as Executor, etc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Kate Read BLACQUE, CITY BANK FARMERS TRUST CO., as Executor, etc., Petitioner, v. SAME.
    Nos. 82, 83.
    Circuit Court of Appeals, Second Circuit.
    Oct. 8, 1940.
    Writ of Certiorari Granted Nov. 18, 1940.
    See 61 S.Ct. 171, 85 D.Ed.-.
    Rollin Browne, of New York City, for petitioners.
    Harry Marselli, of Washington, D. C., for respondent.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Orders affirmed in open court on authority of Saks v. Higgins, 2 Cir., Ill F 2d 78. .  