
    No. 183.
    Rothensies, Collector of Internal Revenue, v. Cassell, Surviving Executor.
    December 13, 1939.
    
      Mr. William R. Spofford for the respondent.
   Craig Huston, Administrator d. b. n. c. t. a. of the Estate of George F. Uber, deceased, substituted as the party respondent in the place and stead of Linford B. Cassell, per stipulation of counsel, on motion of  