
    COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Herman A. HOLSTEN, as Ancillary Executor for the Estate of Luisa Terry Ponvert, Respondent.
    No. 73.
    Circuit Court of Appeals, Second Circuit.
    Dec. 6, 1937.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.
    George W. Phillips, Jr., of New York City (J. Robert Sherrod and O. H. Chmil- • lon, both of Washington, D. C., of counsel), for respondent.
    Before MANTON, L. HAND, and SWAN, Circuit Judges.
   PER CURIAM.

Decision affirmed on opinion of the Board of Tax Appeals.  