Griswold Oil Corporation. No. 940, in Supreme Court, Oct. term, 1933, D. G. Gray, trustee for Griswold Oil Corporation, bankrupt, transferee of Beacon Refining Company trust, v. Geo. C. Hopkins, individually and as collector of internal revenue for 2d internal revenue collection district of Texas, on petition for writ of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.