Majority
p. 548No. 668. Lincoln Bank & Trust Co. et al. v. Commissioner of Internal Revenue. March 21, 1932.
Petition for writ of certiorari to the Circuit Court of Ap
p. 549
peals for the Sixth Circuit denied;
Mr. Elwood Hamilton for petitioners.
Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs.
Claude R. Branch, J. Louis Monarch, A. H. Conner, Wm. H. Riley, Jr., and Clarence M. Charest for respondent.