
    No. 982.
    Nevin, Surviving Executor, et al. v. Martin, Tax Commissioner, et al.
    
      Decided June 5, 1939.
    Mr. Justice Butler dissents. The Chief Justice and Mr. Justice McReynolds took no part in the consideration or decision of this case.
    
      Mr. Alfred E. Driscoll for appellants. Mr. William A. Moore for appellees.
   Per Curiam,:

The motion to affirm is granted and the judgment is affirmed. Worcester County Trust Co. v. Riley, 302 U. S. 292.  