
    No. 208.
    Ferdinand Eidman, Collector, etc., Petitioner, v. Frederick B. Tilghman et al., Executors, etc.
    Argued October 15, 1906.
    Decided October 29, 1906.
    
      The Attorney General, The Solicitor General and Mr. Assistant Attorney General Robb for petitioner. Mr. Edward B. Whitney for respondents.
   On writ of certiorari to the United States Circuit Court of Appeals for the Second Circuit.

Per Curiam.

Judgment affirmed with costs by a divided court and cause remanded to the Circuit Court of the United States for the Southern District of New York.  