Vail, Mrs. Hele H. No. 294, in Supreme Court of United States, Oct. term, 1944, City Bank Farmers Trust Company, formerly known as Fanners Loan and Trust Company, as administrator of goods, chattels, and credits of Helen Hall Vail, v. George T. McGowan, collector of internal revenue for 28th collection district, New York, on writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent.