Tyrrell, W. C. No. 493, in Supreme Court, Oct. term, 1937, W. C. Tyrrell v. Guy T. Helvering, commissioner of internal revenue; Helen R. McGill and Ruth R. Steves, executrices of Vinnie T. Rorick, v. [same]; Esther L. Garth v. [same], on petition for writs of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.