No. 4307. February 28, 1952. Harry D. Moreland, Tulsa, Okla., (Theodore Rinehart and Jack E. Campbell, Tulsa, Okla., on the brief), for petitioner. Fannie M. Boyls, Washington, D.C. (George J. Bott, David P. Findling, A. Norman Somers, all of Washington, D.C., and Walter F. Hoffman, Washington, D.C., on the brief), for respondents. Before PHILLIPS, Chief Judge, and BRATTON and PICKETT, Circuit Judges. PICKETT, Circuit Judge. This proceeding is before the court upon the petition of Atlas Life Insurance