
    Nos. 408 and 409.
    City Bank Farmers Trust Co., Trustee, v. Commissioner of Internal Revenue.
    February 10, 1941.
    
      Messrs. Rollin Browne, John G. Jackson, Jr., and George Craven for petitioner. Solicitor General Biddle for respondent.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit granted.  