
    WHITNEY KERNOCHAN, EXECUTOR OF THE WILL OF FREDERIC KERNOCHAN v. THE UNITED STATES
    [No. 44023]
    [89 C. Cls. 507;
    309 U. S. —]
   Estate tax; contributions to Retirement Fund not insurance. Decided November 6, 1939; petition dismissed.

Petition for writ of certiorari denied by the Supreme Court, March 25, 1940.  