Young, James K. Nos. 546 and 547, in Supreme Court, Oct. term, 1929, United States v. Provident Trust Company of Pennsylvania and Charles Sinkler, administrators [of James K. Young]; Robert H. Lucas, commissioner of internal revenue, v. Girard Trust Company and Joseph L. Woolston, executors [of Beulah H. J. Woolston] on writs of certiorari to circuit court of appeals for 3d circuit; brief for petitioners.

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