Opinions. 274, 510, 511. Herbert H. Maass, as sole surviving executor of Ida H. Saks. vs. Joseph T. Higgins, collector of internal revenue for 3d district of New York; Cordelia Y. Abendroth, City Bank Farmers Trust Company, as executor of Cordelia Y. Abepdroth, vs. commissioner of internal revenue: Kate Read Blacque, City Bank Farmers Trust Company, as executor of Kate Read Blacquo. vs. [same], on petitions for writs of certiorari to circuit court of appeals for 2d circuit; Mar. 3, 1941. n. p.