
    Everett J. ESSELSTYN, as Executor of the Last Will and Testament of Miss Sophia Curtiss, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 356.
    Circuit Court of Appeals, Second Circuit.
    May 29, 1933.
    Donald Horne, of New York City, for appellant.
    Norman D. Keller and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Wiliam E. Davis, Sp. Átty., Bureau of Internal Revenue, both of Wáshington, D. C., of counsel), for appellee.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed.  