Zellerbach Paper Company. Nos. 1039-41, in Supreme Court, Oct. term, 1933, Zellerbach Paper Company v. Guy T. Helvering, as commissioner of internal revenue; Zellerbach Paper Company, as transferee of A. S. Hopkins Company, v. [same]; National Paper Products Company v. [same], on petition for writs of certiorari to circuit court of appeals for 9th circuit; memorandum for respondent.