Travelers Indemnity Company. Nos. 202-206, in Supreme Court, Oct. term, 1936, Travelers Indemnity Company v. Guy T. Helvering, commissioner of internal revenue; [same] v. [same]; Travelers Fire Insurance Company v. [same]; Travelers Indemnity Company v. [same]; Travelers Fire Insurance Company v. [same], on petition for writs of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.