Carlin, Carlin & Hall. No. 5396, special calendar, in Court of Appeals of District of Columbia, Apr. term, 1931, Andrew W. Mellon, Secretary of Treasury, v. United States ex rel. Charles C. Carlin, sr., Charles C. Carlin, jr., and M. Carter Hall, partners, trading as Carlin, Carlin & Hall, and Charles C. Carlin, trustee, appeal from Supreme Court of District of Columbia; brief of appellant.