Mertz, Edward P. No. 75, in Supreme Court, Oct. term, 1936, Edward P. Mertz v. Andrew W. Mellon, Secretary of Treasury, Guy T. Helvering, commissioner of internal revenue, and M. Hampton Magruder, collector of internal revenue for district of Maryland, on petition for writ of certiorari to United States Court of Appeals for District of Columbia; brief for respondents in opposition.