
    No. 324.
    Estate of Vanderlip et al. v. Commissioner of Internal Revenue.
    October 14, 1946.
    
      Edwin W. Cooney and John B. Marsh for petitioners. Solicitor General Mc-Grath, Assistant Attorney General McGregor, Sewall Key, A. F. Prescott and Berryman Green for respondent.
   Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.  