
    No. 540.
    Julius F. Smietanka, Collector of Internal Revenue, etc. v. First Trust & Savings Bank, Trustee, etc.
    October 24, 1921.
    
      Mr. Solicitor General Beck for petitioner.
    
      Mr. John P. Wilson for respondent.
    [See ante, 602.]
   Petition' for a writ of certiorari to the Circuit Court of Appeals for the Seventh Circuit granted.  