Opinions.[Cases adjudged in Supreme Court at Oct. term, 1931.]. 548, 547. Joseph S. MacLaughlin, collector of internal revenue for 1st district of Pennsylvania, vs. Alliance Insurance Company of Philadelphia; Insurance Company of State of Pennsylvania vs. Joseph S. MacLaughlin, collector of internal revenue for 1st district of Pennsylvania, on certificate from circuit court of appeals for 3d circuit; May 16, 1932. n. p.