
    No. 210.
    Morgan, Executor, v. Commissioner of Internal Revenue.
    February 26, 1940.
   The opinion is amended by striking from the first line of the second full paragraph on page 2 the words “it is conceded that”, and by striking from the first line of the fourth full paragraph on page 3 the words “it is conceded 'that”. The petition for rehearing is denied.

Opinion reported as amended, ante, p. 78.  