
    Mary Flagler CARY, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent. Harry Harkness FLAGLER, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent. Harry Harkness FLAGLER, Executor of Annie L. Flagler, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent. Jean Louise MATTHEWS, Petitioner, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent.
    Nos. 145-148.
    Circuit Court of Appeals, Second Circuit.
    Jan. 17, 1941.
    Writs of Certiorari Granted March 10, 1941.
    See 61 S.Ct. 740, 85 L.Ed. ■ — .
    Roswell L. Gilpatric, of New York City, for petitioners.
    Helen R. Carloss, Sp. Asst, to Atty. Gen., for respondent.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Orders affirmed on the authority of Van Vranken v. Helvering, 2 Cir., 115 F.2d 709.  