
    CHASE NATIONAL BANK OF CITY OF NEW YORK, as Executor of the Estate of Susan D. Griffith, Appellant, v. Joseph T. HIGGINS, Collector of Internal Revenue, Appellee.
    No. 121.
    Circuit Court of Appeals, Second Circuit.
    Dec. 22, 1941.
    Frederick M. Schlater and De Forest & Elder, both of New York City, (Joseph V. Lane, Jr., of New York City, of counsel), for plaintiff-appellant.
    Mathias F. Correa, U. S. Atty., and William L. Lynch, both of New York City, for appellee.
    Before L. HAND, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Order, 42 F.Supp. 325, affirmed on opinion below.  