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