Dustin, Mrs. Annie M. No. —, in circuit court of appeals for 2d circuit, David H. Blair, commissioner of internal revenue, v. estate of Annie M. Dustin, John F. Archbold, executor; John E [F]. Archbold, executor, estate of Annie M. Dustin, v. David H. Blair, commissioner of internal revenue, on petition to review decision of Board of Tax Appeals; brief for commissioner of internal revenue.