Matthiessen, Erard A. No. 137, in circuit court of appeals for 2d circuit, commissioner of internal revenue v. New York Trust Company, trustee [for Erard A. Matthiessen] under trust indenture dated Dec. 24, 1921, by and between Conrad Henry Matthiessen and said New York Trust Co., on petition to review decision of [Board of Tax Appeals]; brief for petitioner.