Coles, Mrs. Therese L. No. 3974, in circuit court of appeals for 3d circuit, Mar. term, 1929, Fidelity-Philadelphia Trust Company, executor of Therese L. Coles, v. Blakely D. McCaughn, formerly collector of internal revenue for 1st district of Pennsylvania, in error to district court for eastern district of Pennsylvania; brief on behalf of appellee.