
    Nos. 502 and 503. No. 504. No. 505.
    William McCoach, Collector, etc., Petitioner, v. The Philadelphia Trust, Safe Deposit and Insurance Company et al., Executors, etc.; and William McCoach, Collector, etc., Petitioner, v. George W. Norris et al., Executors, etc. The United States, Petitioner, v. The Marion Trust Company, Trustee, etc.
    On writs of certiorari to the United States Circuit Court of Appeals for the Third Circuit.
    Argued April 15 and 16, 1907
    Decided April 22, 1907.
    Judgments affirmed with costs by a divided court, and causes remanded to the Circuit Court of the United States for the Eastern District of Pennsylvania.
    On writ of certiorari to the United States Circuit Court of Appeals for the Seventh Circuit.
    Argued April. 15 and 16, 1907.
    Decided April 22, 1907.
    Judgment affirmed by a
    divided court, and cause remanded to the District Court of
    the United States for the District of Indiana.
    
      The Attorney General, The Solicitor General and Mr. J. C.. McReynolds for the petitioners. Mr. H. Gordon McCouch for respondents in Nos. 502, 503 and 504. Mr. Morris M. Townley and 'Mr. E. W. Bradford for respondent in No. 505.
     