
    No. 868.
    Caroline H. McDowell, Executrix of the Estate of Jesse C. McDowell, Deceased v. D. B. Heiner, Collector of Internal Revenue.
    March 14, 1927.
    
      Solicitor General Mitchell, Assistant Attorney General Willebrandt, .and Messrs. Sewall Key, and A. W. Gregg for respondent.
   Petition for a writ of certiorari to the Circuit Court of Appeals for the Third Circuit denied. Mr. William G. Heiner for petitioner.  