Gambrill. Richard V. Nos. —, —, —, —, in Supreme Court of United States, Oct. term, 1940, Guy T. Helvering, commissioner of internal revenue, v. Richard Van Nest Gambrill; [same] v. Marjorie K. Campbell; [same] v. Seymour H. Knox; [same] v. Dorothy K. G. Rogers; petition for writs of certiorari to circuit court of appeals for 2d circuit.