North Jersey Title Insurance Company. No. 6032, in circuit court of appeals, for 3d circuit, North Jersey Title Insurance Company and Belhall Company, by Carl K. Withers, commissioner of banking, etc., of New Jersey, Daniel O'Regan and John Borg, trustees [of North Jersey Title Insurance Company], v. commissioner of internal revenue, on petition for review of decision of Board of Tax Appeals; brief for respondent.