Transcript of record, Court of Appeals, D.C., Jan. term, 1929; no. 4935, Andrew W. Mellon, Secretary of Treasury, John Raymond McCarl, Comptroller General, and David H. Blair, Commissioner of Internal Revenue, appellants vs. U.S.A., ex rel. Arthur D. Hill, as surviving executor of will of Peter C. Brooks, deceased; appeal from Supreme Court of D.C.