Gund, Mrs. Karoline E. No. 440. in Supreme Court of United States, Oct. term, 1940, Karoline E. Gund, W. R. Springate, executor, and Irene Dorner, executrix. v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 6th circuit; brief for respondent in opposition.