Orr, William C. No. 733, in Supreme Court of United States, Oct. term, 1938, estate of William C. Orr, Fifth Avenue Bank of New York and Anna V. Grandon as executors of William C. Orr, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.