
    STATE STREET TRUST COMPANY et al., Executors, Appellants, v. UNITED STATES of America, Appellee.
    No. 4097.
    Circuit Court of Appeals, First Circuit.
    Dec. 13, 1945.
    J. A. Boyer, of Boston, Mass. (Nichols & Boyer, of Boston, Mass., of counsel), for appellants.
    T. Carroll Sizer, Sp. Asst, to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst, to Atty. Gen., of counsel), for appellee.
    Before ALBERT LEE STEPHENS, MAHONEY, and WOODBURY, Circuit Judges.
   PER CURIAM.

The judgment is affirmed on the general reasoning of the court below, 59 F.Supp. 467.  