Kimball, Mrs. Jeanie L. No. 390, in Supreme Court, Oct. term, 1934, Day Kimball, Lawrence Kimball, and Hartford-Connecticut Trust Company, as administrators with will annexed of Jeanie L. Kimball, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.