Bell, John A. No. 4227, in circuit court of appeals for 3d circuit, Oct. term, 1929, J. N. Jarvis, trustee of estate of John A. Bell, bankrupt, v. D. B. Heiner, collector of internal revenue, 23d district of Pennsylvania, in re John A. Bell, bankrupt, appeal of J. N. Jarvis, appeal from district court for western district of Pennsylvania at no. 12172 in bankruptcy; reply brief for appellee.