Opinions. 873, 899. Guy T. Helvering, commissioner of internal revenue, vs. New York Trust Company, as trustee [for Erard A. Matthiessen] under trust indenture dated Dec. 24, 1921, by and between Conrad Henry Matthiessen and said New York Trust Company; New York Trust Company, as trustee [for Erard A. Matthiessen] under trust indenture dated Dec. 24, 1921, by and between Conrad Henry Matthiessen and said New York Trust Company, vs. Guy T. Helvering, commissioner of internal revenue, on writs of certiorari to circuit court of appeals for 2d circuit; May 28, 1934. n.p.