Grandin, William J. No. 899, in Supreme Court, Oct. term, 1931, Elliot C. Grandin, administrator d. b. N., c. t. a. of William James Grandin, v. D. B. Heiner, collector of internal revenue for 23d district of Pennsylvania, on petition for writ of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.