
    Nos. 161 and 162.
    Estate of Levis et al. v. Commissioner of Internal Revenue.
    October 12, 1942.
   Petition for writs of certiorari to the Circuit Court of Appeals for the Second Circuit denied.

Mr. Ralph Royall for petitioners. Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and Joseph M. Jones for respondent.  