
    No. 215.
    Tax Commissioner v. Wilbur et al., Co-Trustees.
    October 11, 1937.
    
      Messrs. Herbert S. Duffy, A. F. O’Neil, Will P. Stephenson, and W. H. Middleton, Jr., for petitioner. Messrs. Harold T. Clark, Atlee Pomerene, and Edwin H. Chaney for respondents.
   Petition for writ of certi-orari to the Court of Appeals of Cuyahoga County, Ohio, granted.  