
    CLEVELAND TRUST COMPANY, Executor of the Estate of Harriet E. McBride, v. C. F. ROUTZAHN, Collector of Internal Revenue, etc.
    Circuit Court of Appeals, Sixth Circuit.
    June 30, 1927.
    No. 4557.
    In Error to the District Court of the United States for the Northern District of Ohio; D. C. Westenhaver, Judge.
    Tolles, Hogsett, Ginn & Morley, of Cleveland, Ohio, for plaintiff in error.
    A. E. Bernsteen, U. S. Atty., and Irene Nungesser, Asst. U. S. Atty., both of Cleveland, Ohio, for defendant in error.
   PER CURIAM.

Judgment of District Court (7 F.[2d] 483) reversed, and cause remanded, in accordance with opinion of United States Supreme Court in Nichols v. Coolidge, 274 U. S. 531, 47 S. Ct. 710, 72 L. Ed.  