Hecht, Simon. Nos. 532, 533, and 534, in Supreme Court. Oct. term, 1922. Simon Hecht and Summit L. Hecht, trustees, v. John F. Malley, former collector of internal revenue [for district of Massachusetts]; Arthur L. Howard and Robert S. Barlow, trustees, v. [same]; [same] v. Andrew J. Casey, former acting collector of internal revenue [for district of Massachusetts], petition for writ of certiorari to circuit court of appeals for 1st circuit; brief for respondent in opposition.