
    Wade L. STREET, Minnie Livingston, and Jennie L. Mahon, as Executors, of the Last Will and Testament of Jefferson Livingston, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 38.
    Circuit Court of Appeals, Second Circuit.
    Dec. 4, 1933.
    Pat Malloy, Asst. Atty. Gen., and SewaD Key and Francis H. Horan, Sp. Assts. to Atty. Gen. (E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and Hartford Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.
    Barnet D. Golden, of New York City (George E. H. Goodner, of Washington, D. C., of counsel), for petitioners.
    Before MANTON, L. HAND, • and SWAN, Circuit Judges.
   PER CURIAM.

Decision affirmed.  