O'Gara Coal Company. No. 3765, in circuit court of appeals for 7th circuit, Oct. term, 1926, in matter of O'Gara Coal Company, bankrupt, Mabel G. Reinecke, collector of internal revenue for 1st district of Illinois, v. Frank G. Gardner, trustee in bankruptcy of O'Gara Coal Company, appeal from district court for northern district of Illinois, eastern division; appellant's reply brief.