Livingston, Robert S. No. 545, in Supreme Court, Oct. term, 1933, Charles A. Buckley, as chamberlain of city of New York, proposed to be assessed by Federal Income Tax Bureau under fictitious name of city chamberlain acting in capacity of trustee for remainderman u/w Robert Swift Livingston, Room 860, Municipal Building, New York, N. Y., v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.