Roy, Alphonse K. Nos. 192-202. in Supreme Court, Oct. term, 1934, Alphonse K. Roy v. Guy T. Helvering, commissioner of internal revenue; Charles J. Derbes v. [same]; Inez M. Roy v. [same]; Alphonse K. Roy and Charles J. Derbes, executors of Andrew Stafford, v. [same]; Carmen Derbes v. [same]; Stafford, Derbes & Roy, Inc., v. [same]; Upstream Realty Co., Inc., v. [same], on petition for writs of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.

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