Majority
p. 626No. 210. Morgan, Executor, v. Commissioner of Internal Revenue. February 26, 1940.
The opinion is amended by striking from the first line of the second full paragraph on page 2 the words “it is conceded that”, and by striking from the first line of the fourth full paragraph on page 3 the words “it is conceded 'that”. The petition for rehearing is denied.
Opinion reported as amended, ante, p. 78.