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 and Albany Lighterage Company; Frank K. Bowers, individually and as collector of internal revenue for 2d district of New York,? v. Lloyd W. Seaman; Frank K. Bowers, collector of internal revenue for 2d district of New York, v. Thomas Staples Fuller, on writs of certiorari to circuit court of appeals for 2d circuit; brief for petitioner.