Opinions. 460, 461. Charles W. Anderson, collector of internal revenue for 3d district of New York vs. Marian Stedman [Steedman] Wilson and others, as executors of Richard T. Wilson, jr.; Marian Stedman [Steedman] Wilson and others, as executors of Richard T. Wilson, jr., vs. Charles W. Anderson, collector of internal revenue for 3d district of New York, on writs of certiorari to circuit court of appeals for 2d circuit; Mar. 13, 1933. n. p.