Kerr, Henry F. No. 681 and 682, in Supreme Court, Oct. term, 1933, Alfred E. Clegg, as ancillary executor of Henry F. Kerr, v. Frank Collis Bowers, as executor of Frank K. Bowers, formerly collector of internal revenue for 2d district of New York; Alfred E. Clegg v. [same], on petition for writs of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.