Dodge, Horace E. No. 475, in Supreme Court, Oct. term, 1933, Security Trust Company, now Detroit Trust Company, and Anna Dodge Dillman (formerly Anna Thomson Dodge), as trustees appointed by probate court of Wayne County, Mich., under will of Horace E. Dodge, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 6th circuit; brief for respondent in opposition.