Liebmann, Harry. Nos. 4035-36, in circuit court of appeals for 1st circuit, Hennie F. Liebmann, executrix [of Harry Liebmann], v. Thomas B. Hassett, collector of internal revenue; Thomas B. Hassett, collector of internal revenue, v. Hennie F. Liebmann, executrix [of Harry Liebmann], on appeals from district court for district of Massachusetts; supplemental brief for collector.