McIlhenny, John D. No. 4077, in circuit court of appeals for 3d circuit, Oct. term, 1929, Francis Plumer McIlhenny, Francis S. McIlhenny, and Pennsylvania Company for Insurances on Lives and Granting Annuities, executors of John D. McIlhenny, v. commissioner of internal revenue, petition for review from Board of Tax Appeals; brief for respondent.