Sanford, Charles H. Nos. 34 and 37, in Supreme Court of United States, Oct. term, 1939, estate of Charles Henry Sanford, Jennie R. Baird, substitutionary administratrix, c. t. a., v. Guy T. Helvering, commissioner of internal revenue; Almon G. Rasquin, collector of internal revenue for 1st district of New York, v. George Arents Humphreys, on writs of certiorari to circuit courts of appeals for 3d and 2d circuits; brief for respondent in no. 34 and for petitioner in no. 37.

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