Elmhurst Cemetery Company of Joliet. No. 255, in Supreme Court, Oct. term, 1936, Elmhurst Cemetery Company of Joliet Electric Bond and Share Company. No. E81-378, in district court for southern district of New York, Securities and Exchange Commission v. Electric Bond and Share Company et al.; Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 7th circuit; brief for respondent in opposition.