Bessemer Coal and Coke Company. Nos. 516 and 517, in Supreme Court, Oct. term, 1929, Bessemer Coal & Coke Company, corporation of Pennsylvania, 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 petition for writs of certiorari to circuit court of appeals for 3d circuit; brief for respondents in opposition.