Randolph, Virgil P., Trust. No. 228, in Supreme Court, Oct. term, 1935, Virgil P. Randolph, jr., and First and Merchants National Bank of Richmond, Va., trustees of Virgil P. Randolph Trust, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 8th circuit; brief for respondent in opposition.