
    No. 396.
    Boston Safe Deposit & Trust Co. et al. v. Helvering, Commissioner of Internal Revenue.
    December 11, 1933.
    
      Mr. Harris H. Gilman for petitioners. Solicitor General Biggs and Messrs. Sewall Key and J. P. Jackson for respondent.
   Petition for writ-of certiorari to the Circuit Court of Appeals for the First' Circuit denied..  