Donnelly, Paul F. No. 1019, in Supreme Court of United States, Oct. term, 1939, Mercantile-Commerce Bank and Trust Company, and Virginia G. Donnelly, coadministrators de bonis non of Paul F. Donnelly v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 8th circuit; brief for respondent in opposition.