
    No. 151.
    First Trust & Deposit Co. et al., Executors, v. Shaughnessy, Collector of Internal Revenue.
    October 11, 1943.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Mr. Henry S. Fraser for petitioners. Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Edward First, and Miss Helen R. Carloss for respondent.  