Skinner, William C. No. 761, in Supreme Court, Oct. term, 1930, Roberts 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, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.