Carter, James W. Nos. 636 and 651, in Supreme Court, Oct. term, 1935, James Walter Carter v. Carter Coal Company et al.; Guy T. Helvering [individually and as commissioner of internal revenue] et al. v. James Walter Carter et al.; response of Government officer respondents in no. 636 and petitioners in no. 651 in opposition to motion of James Walter Carter for immediate issuance of mandate and for costs.