Blum, Rosa. United States circuit court of appeals for 9th circuit, Justus S. Wardell, as collector of internal revenue for 1st district of California, vs. James B. Blum and Anglo-California Trust Company, as executors of Rosa Blum, no. 3670, upon writ of error to southern division of district court of northern district of California, 2d division; proceedings had in circuit court of appeals for 9th circuit.