Garvan, Sir John J. Nos. 2756, 2763, in circuit court of appeals for 1st circuit, Oct. term, 1932, First National Bank of Boston, administrator [of Sir John Joseph Garvan] v. commissioner of internal revenue; commissioner of internal revenue v. First National Bank of Boston, administrator [of Sir John Joseph Garvan], on petition for review of decision of Board of Tax Appeals; brief for commissioner.