Stieff, Charles C. No. 2795, in circuit court of appeals for 4th circuit, Gideon N. Stieff, Ida F. S. Alford, and Edwin G. Baetjer, executors of Charles C. Stieff, v. Galen L. Tait, collector of internal revenue; appeal from district court for district of Maryland, at Baltimore, at law; brief for appellee.