
    ESTATE of Charles H. BRACKETT, Deceased, etc., v. COMMISSIONER OF INTERNAL REVENUE.
    No. 4484.
    Circuit Court of Appeals, Seventh Circuit.
    Nov. 3, 1931.
    Albert E. James, of Washington, D. C., for petitioner.
    G. A. Youngquist, Asst. Atty. Gen., G. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Dwight H. Green, of Chicago, 111., for respondent.
   PER CURIAM.'

Order of the Board of Tax Appeals affirmed pursuant to stipulation of counsel.  