
    No. 1036.
    Estate of Rogers et al. v. Helvering, Commissioner of Internal Revenue.
    June 21, 1943.
    
      Mr. John W. Drye, Jr. for petitioners. Solicitor General Fahy for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.

Mr. Justice Murphy took no part in the consideration or decision of this application.  