
    No. 455.
    No. 456.
    Mather v. Commissioner of Internal Revenue; and Testamentary Trust Under the Will of Mather et al. v. Commissioner of Internal Revenue.
    
      November 13, 1945.
    
      Mr. John B. Putnam for petitioners.
    
      Solicitor General McGrath, Assistant Attorney General Clark, Messrs. Sewall Key, J. Louis Monarch and Harold, C. Wilkenfeld for respondent.
   Petitions for writs of certiorari to the Circuit Court of Appeals for the Sixth Circuit denied.

Reported below: 149 F. 2d 393.

MR. Justice Burton took no part in the consideration or decision of these applications.  