Majority
p. 696No. 440. Estate of Gund et al. v. Commissioner of Internal Revenue. November 12, 1940.
Messrs. Claude M. Houchins and George R. Hunt for petitioners. Solicitor General Bid-
Petition for writ of certiorari to the. Circuit Court of Appeals for the Sixth Circuit denied.
p. 697
die, Assistant Attorney General Clark, and Messrs. J. Louis Monarch and L. ffl. Post for respondent.