Houghton, Amory, jr. Nos. 402-408, in Supreme Court, Oct. term, 1934, Alanson B. Houghton and Amory Houghton, as executors of Amory Houghton, jr., v. Guy T. Helvering, commissioner of internal revenue; Alanson B. Houghton v. [same]; Alanson H. Houghton, Amory Houghton, and Arthur A. Houghton, jr., as executors of Arthur A. Houghton, v. [same]; Corning Trust Company, as executor and trustee of Henry P. Sinclaire v. [same]; Eugene C. Sullivan v. [same]; George Buell Hollister v. [same]; City Bank Farmers Trust Company (formerly known as Farmers' Loan and Trust Company), as trustee under will of Charles F. Houghton, v. [same], on petition for writs of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.

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