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29. Astor, William W. Nos. 331, 332, in circuit court of appeals for 2d circuit, Farmers' Loan and Trust Company, as trustee under deed of trust made by William Waldorf Astor, dated Aug. 15, 1919, for benefit of Waldorf Astor and others, v. Frank Collis Bowers, as executor of Frank K. Bowers, formerly collector of internal revenue for 2d district of New York, said Frank Collis Bowers, as such executor, having been substituted as defendant for said Frank K. Bowers in action heretofore pending in this court between said Farmers' Loan and Trust Company, as trustee under deed of trust made by William Waldorf Astor, dated Aug. 15, 1919, for benefit of Waldorf Astor and others, and said Frank K. Bowers, collector of internal revenue for 2d district of New York; Farmers' Loan and Trust Company, as trustee under deed of trust made by William Waldorf Astor, dated Aug. 15, 1919, for benefit of John Jacob Astor and others, v. Frank Collis Bowers, as executor of Frank K. Bowers, formerly collector of internal revenue for 2d district of New York, said Frank Collis Bowers, as such executor, having been substituted as defendant for said Frank K. Bowers in action heretofore pending in this court between said Farmers' Loan and Trust Company, as trustee under deed of trust made by William Waldorf Astor, dated Aug. 15, 1919, for benefit of John Jacob Astor, and others, and said Frank K. Bowers, collector of internal revenue for 2d district of New York, on appeal from district court for southern district of New York; brief for defendant-appellee.