
    No. 482.
    Estate of Hanauer et al. v. Commissioner of Internal Revenue.
    November 19, 1945.
    
      Mr. Morris L. Ernst for petitioners.
    
      Solicitor General McGrath, Assistant Attorney General Clark, Messrs. Sewall Key, J. Louis Monarch and Bernard Chertcoff for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  