No. 90, in Supreme Court of United States, Oct. term, 1948, Lipe Henslee, individually, now residing in Davidson County, Tenn., collector of internal revenue, district of Tennessee, v. Union Planters National Hank & Trust Company, national bank at Memphis, Tenn., and Wilburn K. Noell, resident citizen of Memphis, Tenn., executors of William Hate Williams, on writ of certiorari to court of appeals for 6th circuit; brief for petitioner.