Schmidlapp, Jacob G. No. 5173, in circuit court of appeals for 6th circuit, United States and Charles M. Dean, collector of internal revenue for 1st district of Ohio, v. Edgar Stark, executor of Jacob G. Schmidlapp, and Union Trust Company, trustee under last will and testament of Jacob G. Schmidlapp, on appeal from district court for southern district of Ohio, western division; supplemental brief for appellants.