Matthiessen, Erard A. No. 740, in Supreme Court, Oct. term, 1931, New York Trust Company, trustee [for Erard A. Matthiessen] under trust indenture dated Dec. 24, 1921, by and between Conrad Henry Matthiessen and said New York Trust Company v. commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.