
    No. 756.
    Phelps, Executrix, v. Commissioner of Internal Revenue; Northern Trust Co., Trustee, v. Same; and Phelps v. Same.
    No. 757.
    No. 758.
    April 11, 1932.
    
      Messrs. Herbert Pope' and Benjarñin M. Price for petitioners.
    
      Solicitor General Thacher, Assistant Attorney General Young quist, and Messrs.
    
    
      Claude R. Branch, A. H. Conner, and F. Edward Mitchell for respondent.
   Petition f.or writs of certiorari to the Circuit Court of Appeals for the Seventh Circuit denied.  