Zimmermann, John E. No. 6934, in circuit court of appeals for 3d circuit, John E. Zimmermann and Sarah A. F. Zimmermann v. G. J. Wilson, internal revenue agent in charge, internal revenue service, Philadelphia, Pa.; Edmund J. Wrigley, special agent, Horatio G. Lloyd, sr., and Edward Hopkinson, jr., partners, and Drexel & Company, on appeal from district court for eastern district of Pennsylvania; brief for appellees, G. J. Wilson and Edmund J. Wrigley.