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