Little Four Oil and Gas Company. Nos. 522 and 523, in Supreme Court, Oct. term, 1929, Little Four Oil and Gas Company, Pittsburgh, Pa., v. C. G. Lewellyn, formerly collector of internal revenue, 23d district of Pennsylvania, Pittsburgh, Pa.; Little Four Oil and Gas Company v. D. B. Heiner, collector of internal revenue, 23d district of Pennsylvania, on petition for writs of certiorari to circuit court of appeals for 3d circuit; brief for respondents in opposition.