[Cases.] In Supreme Court of United States, Oct. term, 1949. No. 758, Fred M. Carter and Chase National Bank of City of New York, at executors of last will and testament of Selina C Cornish, v. Jane M. Hoey, as executrix of last will and testament of James J. Hoey, formerly collector of internal revenue of United States for 2d district. N. Y., and Rea Forhan Pedrlck, as administratrix of estate of William J. Pedrick, formerly collector of internal revenue of United States for 2d district, N. Y.; brief for respondent in opposition.