Opinions. Cases adjudged in Supreme Court at Oct. term, 1935.]. 238. Guy T. Helvering, commissioner of internal revenue, vs. E. E. Combs and Edward Everett, trustees of E. E. Combs Well No. 2, Express Trust, on writ of Certiorari to circuit court of appeals for 9th circuit; Dec. 16, 1935. n. p.