Farren, C. F. Nos. 973 and 974, in Supreme Court, Oct. term, 1935, Mrs. Monica Rutherford Farren, executrix of C. F. Farren, v. Guy T. Helvering, commissioner of internal revenue; E. W. McCrary v. [same], on petition for writ of certiorari to circuit court of appeals for 10th circuit; brief for respondent in opposition.