Erickson, Alfred W. No. 119, in Supreme Court of United States, Oct. term, 1945, Newcomb Cleveland and Bankers Trust Company, as executors of Alfred W. Erickson, v. Joseph T. Higgins, collector of internal revenue for 3d district of New York, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.