Beresford, Mrs. Vivien H. de la P. No. 110, in Supreme Court, Oct. term, 1936, Chase National Bank of New York, ancillary administrator of goods, chattels, and credits of Vivien Helen de la Poer Beresford, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.