In Court of Appeals of D.C.; no. 4636, Wells Fargo Bank & Union Trust Co. and Irving Gollober, executors, estate of Julius Gollober, appellants v. David H. Blair, Commissioner of Internal Revenue, appellee; no. 4637, Irving Gollober, appellant v. David H. Blair, Commissioner of Internal Revenue, appellee : Brief for appellee. (U.S. GPO, 1928)