Per Curiam:
Judgment affirmed. Tyler v. United States, 281 U. S. 497, 504, 505; Gwinn v. Commissioner, ante, p. 224. The Circuit Court of Appeals filed no opinion. The opinion of the District Court is reported in 45 F. (2d) 911.
Third National Bank & Trust Co. et al., Executors v. White, Collector of Internal Revenue
287 U.S. 577
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