Livingston, Robert S. No. 185, in circuit court of appeals for 2d circuit, Oct. term, 1931, Charles A. Buckley, as chamberlain of city of New York, proposed to be assessed by Federal Income Tax Bureau under fictitious name of city chamberlain acting in capacity of trustee for remaindermen u/w Robert Swift Livingston, Room 860, Municipal Building, New York, N. Y., v. commissioner of internal revenue, on appeal from Board of Tax Appeals; brief for respondent.