New York Life Insurance Company. Nos. 712 and 804, in Supreme Court, Oct. term, 1925, New York Life Insurance Company v. William H. Edwards, as collector of internal revenue [for 2d district of New York], on writ of certiorari to circuit court of appeals for 2d circuit; William H. Edwards, as collector of internal revenue [for 2d district of New York], v. New York Life Insurance Company, on petition for writ of certiorari to circuit court of appeals for 2d circuit; motion by United States to advance.