
    Fannie E. UNTERMYER, as Executrix, and Edward D. Untermyer, as Executor, etc., Plaintiffs in Error, v. Charles W. ANDERSON, as Collector, etc., Defendant in Error.
    Circuit Court of Appeals, Second Circuit.
    April 12, 1927.
    No. 382.
    In Error to the District Court of the United States for the Southern District of New York.
    Louis Marshall, of New York City, for plaintiffs in error.
    Thos. J. Crawford, of New York City, for defendant in error.
    Before MANTON and SWAN, Circuit Judges, and CAMPBELL, District Judge.
   PER CURIAM.

Judgment affirmed in open court.  