Opinions. [Cases adjudged in Supreme Court at Oct. term, 1935.]. 566. Guy T. Helvering, commissioner of internal revenue, vs. William B. McIlvaine and John P. Wilson, jr., trustees under deed of trust of John P. Wilson, on writ of certiorari to circuit court of appeals for 7th circuit; Jan. 6, 1936. n. p.

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