Enright, John M. No. 436, in Supreme Court of United States, Oct. term, 1940, Guy T. Helvering, commissioner of internal revenue, v. estate of John M. Enright, James G. Enright, Emma E. Neilson, and Mildred L. Enright, executors on writ of certiorari to circuit court of appeals for 3d circuit; brief for petitioner.