Opinions. [Cases adjudged in Supreme Court at Oct. term, 1935.]. 25. Guy T. Helvering, commissioner of internal revenue, vs. St. Louis Union Trust Company, as successor trustee to Liberty Central Trust Company, as sole residuary legatee and distributee of American estate of William J. Orthwein, et al., on writ of certiorari to circuit court of appeals for 8th circuit; Nov. 11, 1935. n. p.