opinion: May 4, 1953.
  No. 566.
  Harrison, Collector of Internal Revenue, v. Bohnen, Executor, et al.
  Argued April 29, 1953.
  Decided May 4, 1953.
  Lee A. Jackson argued the cause for petitioner. With him on the brief were Acting Solicitor General Stern, Assistant Attorney General Holland, Ellis N. Slack and Hilbert P. Zarky. George S. Stansell argued the cause and filed a brief for respondents.
  Certiorari, 345 U. S. 903, to the United States Court of Appeals for the Seventh Circuit.
  Per Curiam:
  The judgment is affirmed by an equally divided Court.
  Mr. Justice Jackson took no part in the consideration or decision of this case.