Mellon, Andrew W. Nos. 144, 145, in Supreme Court, Oct. term, 1937, D. B. Heiner, individually and as former collector of internal revenue for 23d district of Pennsylvania, v. A. W. Mellon; [same] v. Jennie King Mellon [et al.], executors of R. B. Mellon; petition for writs of certiorari to circuit court of appeals for 3d circuit.