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]; William H. Edwards, as collector of internal revenue [for 2d district of New York], v. New York Life Insurance Company, on writs of certiorari to circuit court of appeals for 2d circuit; brief for collector.