Indianola Coal Company. Nos. 514 and 515, in Supreme Court, Oct. term, 1929, Indianola Coal 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 respondent in opposition.