
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Fremont C. PECK, Clara S. Peck, Jr., and Samuel Child, Executors of the Will of Clara S. Peck, Deceased, Respondents.
    No. 437.
    Circuit Court of Appeals, Second Circuit.
    June 28, 1937.
    James W. Morris, Asst. Atty. Gen., and J. Louis Monarch and Harry Marsclli, Sp. Assts. to the Atty. Gen., for petitioner.
    J. Sterling Halstead, of New York City, for respondents.
    Before MANTON, SWAN, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  