Hallock, Henry. Nos. 110-112, in Supreme Court of United States Oct. term, 1939, Guy T. Helvering, commissioner of internal revenue, v. Mary Q. Hallock and Central United National Bank of Cleveland, trustees [of Henry Hallock; same] v. Mary Q. Hallock, executrix of Henry Hallock; [same] v. S. H. Squire, superintendent of banks of Ohio [in charge of liquidation of Union Trust Company, successor of First Trust and Savings Company, trustee, Cleveland, Ohio], on writs of certiorari to circuit court of appeals for 6th circuit; brief for petitioner.