Opinions. 144, 145. D. B. Meiner [individually and as former collector of internal revenue for 23d district of Pennsylvania], vs. Paul Mellon et al., executors [of A. W. Mellon; same] vs. Jennie King Mellon et al., executors [of R. B. Mellon], on certiorari to circuit court of appeals for 3d circuit; May 16, 1938. n. p.