Glenn, Richard M. C. Nos. 432 and 433, in Supreme Court, Oct. term, 1933, Lilla H. Glenn and Chemical Bank and Trust Company, as executors of Richard M. C. Glenn, v. Frank Collis Bowers, as executor of Frank K. Bowers, collector of internal revenue for 2d district of New York; [same] v. William H. Edwards, collector of internal revenue for 2d district of New York, on petition for writs of certiorari to circuit court of appeals for 2d circuit; brief for respondents in opposition.