
    Waldo G. BRYANT and Ida Bryant, Executors of the Estate of Waldo C. Bryant, Deceased, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 45.
    Circuit Court of Appeals, Second Circuit.
    June 5, 1939.
    J. Gilmer Korner, Jr., of Washington, D. C., and David S. Day, of Bridgeport, Conn., for appellants.
    James W. Morris, Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. Atty. Gen., for appellee.
    Before L. HAND, AUGUSTUS N. HAND, and CLARK, Circuit Judges.
   PER CURIAM.

Order affirmed.  