
    No. 452.
    Commissioner of Internal Revenue v. Fisher et al., Executors, et al.
    November 5, 1945.
    
      Acting Solicitor General Judson for petitioner.
    
      Messrs. Benjamin E. Jaffe and R. M. O’Hara for respondents.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit granted.

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