
    John A. GROGAN, Collector of Internal Revenue for the First District of Michigan, v. Bryant WALKER, Executor of the Will of Charles A. Kent, Deceased.
    
    (Circuit Court of Appeals, Sixth Circuit.
    March 14, 1924.)
    No. 3984.
    In Error to the District Court of the United States for the Eastern District of Michigan; Tuttle, Judge.
    For opinion below, see 283 Fed. 530.
    Earl J. Davis, Ü. S. Atty., of Detroit, Mich., for plaintiff in error.
    Walker & Spalding, of Detroit, Mich., for defendant in error.
    
      
      Certiorari denied 266 U. S. —, 45 Sup. Ct. 91, 69 L. Ed. —.
    
   PER CURIAM.

Judgment of the District Court affirmed, upon the authority of Knox v. McElligott, 258 U. S. 546, 42 Sup. Ct. 396, 66 L. Ed. 760.  