Stewart, Lispenard. No. —, in circuit court of appeals for 2d circuit, Mary S. Witherbee and Spotswood D. Bowers, as sole surviving executors and as trustees of Lispenard Stewart, and William R. Stewart, jr., as trustee under will of Lispenard Stewart, v. commissioner of internal revenue, on petition for review of decision of Board of Tax Appeals; brief for respondent.