Skinner, William C. Law, 3018, in circuit court of appeals for 2d circuit, Robert K. Skinner, William C. Skinner, jr., and Leon P. Broadhurst, as executors of William C. Skinner, late of Hartford, Conn., v. Robert O. Eaton, collector of internal revenue for district of Connecticut, appeal from district court for district of Connecticut; brief of appellee.