Blum, Herbert J. Nos. 744-747, in Supreme Court, Oct. term, 1934, Herbert J. Blum v. Guy T. Helvering, commissioner of internal revenue; Frank E. Alstrin v. [same]; Benjamin F. Stein v. [same]; L. Montefiore Stein v. [same], on petition for writs of certiorari to United States Court of Appeals for District of Columbia; brief for respondent in opposition.