
    No. 294.
    City Bank Farmers Trust Co., Administrator, v. McGowan, Collector of Internal Revenue.
    October 9, 1944.
    
      Messrs. James Lloyd Derby, J. Seymour Montgomery, Jr., and John K. Watson for petitioner.
    
      Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, J. Louis Monarch, Carlton Fox, and Walter J. Cummings, Jr. for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  