Lewis, A. A., & Co. No. 743, in Supreme Court, Oct. term, 1936, A. A. Lewis and Company, Main and Lincoln Avenue Subdivision, trust no. 1523, Central Republic Trust Company, formerly named Central Republic Bank and Trust Company, as successor trustee by consolidation, v. 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.