Matthiessen, Erard A. No. 119, in circuit court of appeals for 2d circuit, New York Trust Company, as trustee [for Erard A. Matthiessen] under trust indenture dated Dec. 24, 1921, by and between Conrad Henry Matthiessen and said New York Trust Company, v. commissioner of internal revenue, on petition for review of decision of Board of Tax Appeals; brief for respondent.

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