
    No. 721.
    Phillips, Collector, v. Dime Trust & Safe Deposit Co., Executor.
    Submitted April 13, 1931.
    Decided April 20, 1931.
    
      Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Claude R. Branch, Sewall Key, J. Louis Monarch, Clarence M. Charest, and William T. Sabine, Jr., for Phillips. Mr. Charles C. Lark for the Dime Trust & Safe Deposit Co.
   Per Curiam:

The joint motion to bring up the entire record and cause is granted.  