Brokaw, George T. No. 328, in Supreme Court of United States, Oct. term, 1940, United States Trust Company of New York and Frances Seymour Brokaw, as executors of George Tuttle Brokaw v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.