Abendroth, Cordelia Y. Nos. 510-511, in Supreme Court of United States, Oct. term, 1940, Cordelia Y. Abendroth, City Bank Farmers Trust Company, as executor of Cordelia Y. Abendroth, v. Guy T. Helvering, commissioner of internal revenue; Kate Read Blacque, City Bank Farmers Trust Company, as executor of Kate Read Blacque, v. [same], on writs of certiorari to circuit court of appeals for 2d circuit; brief for respondent.

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