Lachman, Mrs. Henriette S. No. 236, in Supreme Court, Oct. term, 1921, Union Trust Company of San Francisco and Albert Lachman, as executors of Henriette S. Lachman, v. Justus S. Wardell, collector of internal revenue for 1st district of California, and John L. Flynn, collector of internal revenue for 1st district of California, in error to district court for northern district of California; brief on behalf of defendants in error.