Sanford, Hugh W. No. 997, in Supreme Court of United States, Oct. term, 1939, Fidelity-Bankers Trust Company, trustee, for Hugh W. Sanford, et al., and Fidelity-Bankers Trust Company, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to United States Court of Appeals for District of Columbia; brief for respondent in opposition.