New York and Albany Lighterage Company. Nos. 366-368, in Supreme Court, Oct. term, 1926, Frank K. Bowers, individually and as collector of internal revenue for 2d district of New York, v. New York & Albany Lighterage Company; [same] v. Lloyd W. Seaman; Frank K. Bowers, collector of internal revenue for 2d district of New York, v. Thomas Staples Fuller, on petition for writs of certiorari to circuit court of appeals for 2d circuit; motion by United States to advance.