Wilson, Richard T. No. 461, in Supreme Court, Oct. term, 1932, Marian Steedman Wilson, Robert Goelet, and Harlem G. Rubert, as executors of Richard T. Wilson, v. Charles W. Anderson, collector of internal revenue for 3d district of New York, on petition for writ of certiorari to circuit court of appeals for 2d circuit; memorandum for respondent.