Opinions. [Cases adjudged in Supreme Court of United States at Oct. term, 1939.]. 151. Pearl E. Deputy and Sussex Trust Co., corporation of Delaware, as administratrix and administrator of Willard P. Deputy, late collector of internal revenue, vs. Pierre S. du Pont, on writ of certiorari to circuit court of appeals for 3d circuit; Jan. 8, 1940. n.p.