Braden, Glenn T. Transcript of record, Oct. term, 1927, no. 219, D. B. Heiner, collector of internal revenue for 23d district of Pennsylvania, vs. Colonial Trust Company, executor of Glenn T. Braden; no. 220, C. G. Lewellyn, former collector of internal revenue for 23d district of Pennsylvania, vs. Colonial Trust Company, executor of Glenn T. Braden, on writ of certiorari to circuit court of appeals for 3d circuit.