Riggs, Charles C. Nos. 478-481, in Supreme Court, Oct. term, 1935, Charles C. Riggs v. Guy T. Helvering, commissioner of internal revenue; Arthur H. Lamborn v. [same]; George H. Logan v. [same]; Karl E. Lindgren v. [same], on petition for writs of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.