Choate, Charles P., jr. No. 2609, in circuit court of appeals for 1st circuit, Oct. term, 1930, Thomas W. White, collector of internal revenue, v. John L. Hall and James Garfield, executors u/w Charles F. Choate, jr., appeal from district court for district of Massachusetts from judgment (Morton, J.), Apr. 13, 1931; brief for defendant, appellant.