
    ESTATE of Robert JILL and Another, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 424.
    Circuit Court of Appeals, Second Circuit.
    May 21, 1931.
    Wingate & Cullen, of New York City (Frank S. Easby-Smith, of Washington, D. C., and Cyrus S. Jullien, of Brooklyn, N. Y., of counsel), for petitioner.
    G. A. Youngquist, Atty. Gen., and Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen., for respondent.
    Before, L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed in open court.  