Universal Rubber Products Company. No. 3629, in circuit court of appeals for 3d circuit, Mar. term, 1928, in matter of Universal Rubber Products Company, bankrupt, H. M. Stephens, trustee of Universal Rubber Products Company, bankrupt, v. D. B. Heiner, collector of internal revenue for 23d district of Pennsylvania and United States, appeals from district court for western district of Pennsylvania; brief for appellees.