
    No. 534.
    Estate of Putnam et al. v. Commissioner of Internal Revenue.
    November 13, 1944.
    
      Messrs. Wm. Dwight Whitney,, Robert T. Swaine, and George G. Tyler for petitioners.
    
      Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Mr. Sewall Key, and Misses Helen R. Carloss and Helen Goodner for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  