Capital stock tax; corporation engaged in liquidation of estate property “doing business” under the applicable tax (statutes and regulations; decision in Johnson v. United States, 92 C. Cls. 483, overruled by decision in the Magruder case, 316 U. S. 69.

*854Decided October 2, 1944; plaintiff not entitled to recover and petition dismissed. Ante, p. 213.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court March 5,1945.