Kehota Mining Company. Nos. 827 and 828, in Supreme Court, Oct. term, 1928, Kehota Mining Company v. D. B. Heiner, collector of internal revenue for 23d district of Pennsylvania; [same] v. C. G. Lewellyn, formerly collector of internal revenue for 23d district of Pennsylvania, on petitions for writs of certiorari to circuit court of appeals for 3d circuit; brief for respondents in opposition.