
    No. 274.
    Maass, Sole Surviving Executor, v. Higgins, Collector of Internal Revenue.
    October 14, 1940.
    
      Mr. Wilbur C. Davidson for petitioner. Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewell Key and Lee A. Jackson for, respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  