Dodge, John F. No. 478, in Supreme Court, Oct. term, 1933, Detroit Trust Company and Matilda R. Wilson (formerly Matilda R. Dodge), as trustees appointed by probate court of Wayne County, Mich., under will of John F. 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.