Opinions. 55, 58. Donald S. McClain vs. commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 5th circuit; Guy T. Helvering, commissioner of internal revenue, vs. Florence Stanton Thomson, executrix of S. C. Thomson, on petition for writ of certiorari to circuit court of appeals for 2d circuit; Jan. 6, 1941. n. p.