Union Bank of Chicago. No. 209, in Supreme Court, Oct. term, 1938, James J. Killgallon, Will C. Moody, and Charles Kozminski, successors in trust to Union Bank of Chicago, trustee under its trust no. 714, v. Guy T. Helvering, commisisoner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 7th circuit; brief for respondent in opposition.