
    No. 119.
    Cleveland et al., Executors, v. Higgins, Collector of Internal Revenue.
    October 8, 1945.
    
      Mr. Earl A. Darr for petitioners.
    
      Acting Solicitor General Cox, Assistant Attorney General Clark, Messrs. Sewall Key, Fred E. Youngman and Miss Helen R. Carloss for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  