
    Norman J. PFAFF and Frank B. Wallace, Executors of Estate of William L. Wallace, Deceased, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 337.
    Circuit Court of Appeals, Second Circuit
    July 8, 1940.
    Laurence Sovik, of Syracuse, N. Y. (Costello, Cooney & Fearon, of Syracuse, N. Y., of counsel), for appellants.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for appellee.
    Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.
   PER CURIAM.

Decision affirmed.  