Margaret A. JAMISON and Martha A. Jamison, Individually and as Surviving Executrices of the Estate of Christina Arbuckle, Deceased, Plaintiffs-Appellants, v. William H. EDWARDS, Formerly Collector of Internal Revenue, for the Second District of New York, Defendant-Appellee; Margaret A. JAMISON and Martha A. Jamison, Individually, etc., Plaintiffs-Appellants, v. Frank Collis BOWERS, as Executor, etc., Defendant-Appellee; Margaret A. JAMISON and Martha A. Jamison, Individually, etc., Plaintiffs-Appellants, v. John Z. LOWE, Jr., Formerly Collector, etc., Defendant-Appellee; Margaret A. JAMISON and Martha A. Jamison, Individually and as Administratrices of the Estate of Catherine A. Jamison, Deceased, Plaintiffs-Appellants, v. William H. EDWARDS, Formerly Collector, etc., Defendant-Appellee; Margaret A. JAMISON and Martha A. Jamison, Individually and as Administratrices, etc., Plaintiffs-Appellants, v. Frank Collis BOWERS, as Executor, etc., Defendant-Appellee; Margaret A. JAMISON and Martha A. Jamison, Individually and as Administratrices, etc., Plaintiffs-Appellants, v. John Z. LOWE, Jr., Formerly Collector, etc., Defendant-Appellee

Margaret A. JAMISON and Martha A. Jamison, Individually and as Surviving Executrices of the Estate of Christina Arbuckle, Deceased, Plaintiffs-Appellants, v. William H. EDWARDS, Formerly Collector of Internal Revenue, for the Second District of New York, Defendant-Appellee. Margaret A. JAMISON and Martha A. Jamison, Individually, etc., Plaintiffs-Appellants, v. Frank Collis BOWERS, as Executor, etc., Defendant-Appellee. Margaret A. JAMISON and Martha A. Jamison, Individually, etc., Plaintiffs-Appellants, v. John Z. LOWE, Jr., Formerly Collector, etc., Defendant-Appellee. Margaret A. JAMISON and Martha A. Jamison, Individually and as Administratrices of the Estate of Catherine A. Jamison, Deceased, Plaintiffs-Appellants, v. William H. EDWARDS, Formerly Collector, etc., Defendant-Appellee. Margaret A. JAMISON and Martha A. Jamison, Individually and as Administratrices, etc., Plaintiffs-Appellants, v. Frank Collis BOWERS, as Executor, etc., Defendant-Appellee. Margaret A. JAMISON and Martha A. Jamison, Individually and as Administratrices, etc., Plaintiffs-Appellants, v. John Z. LOWE, Jr., Formerly Collector, etc., Defendant-Appellee. No. 244. Circuit Court of Appeals, Second Circuit. Feb. 19, 1934. Frank I. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Edward H. Horton, Sp. Assts. to Atty. Gen. (Martin Conboy, U. S. Atty., of New York City, of counsel), for appellees., Before MANTON, _ AUGUSTUS N. HAND, and CHASE, Circuit Judges. [MAJORITY — PEE CURIAM.] PEE CURIAM. Judgments (3 F. Supp. 302) affirmed. '