Conant, Hezekiah. United States circuit court of appeals for 1st circuit, Oct. term, 1908, no. 796, W. Frank Kinney, collector [of internal revenue for district of Connecticut] v. Samuel Morris Conant et al., executors [of Hezekiah Conant], error to circuit court for district of Rhode Island, judgment in circuit court, Aug. 18, 1908; record.