Robbins, Frederick A. No. 491, in Supreme Court, Oct. term, 1935, Wells Fargo Bank & Union Trust Co., as executor of Frederick A. Robbins, also known as F. A. Robbins, v. John P. McLaughlin, collector of internal revenue at San Francisco, on petition for writ of certiorari to circuit court of appeals for 9th circuit; brief for respondent in opposition.