
    Watson WASHBURN and Central Hanover Bank and Trust Company, Executors of the Estate of Malcolm D. WHITMAN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 198.
    Circuit Court of Appeals, Second Circuit.
    April 30, 1934.
    Perkins, Malone & Washburn, of New York City (Watson Washburn, of New York City, of counsel), for petitioners.
    Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Walter L. Barlow, Sp. Asst, to Atty. Gen., for respondent.
    Before MANTON, L. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Decision affirmed.  