
    HARRIS TRUST AND SAVINGS BANK AND JENNIE L. FAY, EXECUTORS OF THE ESTATE OF ALBERT R. FAY, DECEASED, v. THE UNITED STATES
    [No. 43188]
    [90 C. Cls. 17; 310 U. S. 632]
   Estate tax; trust executed hr contemplation of death. Decided November 6, 1939; petition dismissed; plaintiff’s motion for new trial overruled February 5,1940.

Petition for writ of certiorari denied by the Supreme Court May 20, 1940.  