
    No. 451.
    City National Bank & Trust Co., Trustee, v. Commissioner of Internal Revenue.
    November 6, 1944.
    
      Messrs. Morrison Shafroth, W. W. Grant, and Henry W. Toll for petitioner.
    
      Solicitor General Fahy, Assistant Attorney Gen
      
      eral Samuel O. Clark, Jr., Mr. Sewall Key, Miss Helen R. Carloss, and Mrs. Muriel S. Paul for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Tenth Circuit denied.  