
    No. 105.
    Union Trust Co., Former Executor, v. Commissioner of Internal Revenue.
    October 14, 1940.
    
      Messrs. Paul Y. Davis, Kurt F. Pantzer, and William G. Sparks for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Richard H. Demuth, and Miss Louise Foster for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Seventh Circuit denied.  