
    No. 1144.
    Estate of Spiegel et al. v. Commissioner of Internal Revenue.
    April 28, 1947.
    
      Herbert A. Friedlich, Leo F. Tierney, Harry Thom and Louis A. Kohn for petitioners. Acting Solicitor General Washington, Sewall Key, Helen R. Carloss, Stanley M. Silverberg and Melva M. Graney for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Seventh Circuit granted.  