
    No. 510.
    No. 511.
    Estate of Abendroth et al. v. Commissioner of Internal Revenue; and Estate of Blacque et al. v. Same.
    November 18, 1940.
    
      Messrs. Rollin Browne, James D. Ouchterloney, and George Craven for petitioners. Solicitor General Biddle for respondent.
   Petition for writs of certiorari to the Circuit Court of. Appeals for the Second Circuit granted.

Reported below: 114 F. 2d 1017.  