Folger, Henry C. No. 482, in Supreme Court, Oct. term, 1938, Edward Jordan Dimock, as substituted executor of Henry C. Folger, and as executor of Emily C. J. Folger v. Walter C. Corwin, late collector of internal revenue, 1st district of New York, on petition for writ of certiorari to circuit court of appeals for 2d circuit; memorandum for respondent.