Roebling, Charles G. No. 954, in Supreme Court, Oct. term, 1923, Emily R. Cadwalader and Helen R. Tyson, as executors of Charles G. Roebling, v. Edward L. Sturgess, individually and as collector of internal revenue for 1st district of New Jersey, on petition for writ of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.