Fain, E. R. Nos. 132-136, in Supreme Court, Oct. term, 1935, E. R. Fain v. Guy T. Helvering, commissioner of internal revenue; Mrs. E. R. Fain v. [same]; Charles P. McGaha v. [same]; Mrs. Charles P. McGaha v. [same]; L. D. Fain v. [same], on petition for writs of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.