Beatty, John W. No. 1074, in Supreme Court, Oct. term, 1926, Cora B. Beatty, executrix of John W. Beatty, v. D. B. Heiner, collector of internal revenue of 23d district of United States [in western district of Pennsylvania], on petition for writ of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.