Foley. Thomas J. Nos. 137 and 138, in Supreme Court, Oct. term, 1938, Florence H. Foley, executor, Ellen Kerrigan and Catharine La Brum, executrices of Thomas J. Foley, v. Guy T. Helvering, commissioner of internal revenue, on petition for writs of certiorari to circuit court of appeals for 3d circuit: brief for respondent in opposition.