Taylor, Mrs. Constance G. No. 516, in Supreme pourt of United States, Oct. term, 1945, Laurence H. Eldredge and Pennsylvania Company for Insurances on Lives and Granting Annuities, as co-executors of Constance Gardner Taylor, v. Walter J. Rothensies, collector of internal revenue at Philadelphia, on petition for writ of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.