Archbold, Richard. Nos. 792-795, in Supreme Court of United States, Oct. term, 1940, Richard Archbold v. Guy T. Helvering, commissioner of internal revenue; Adrian Archbold v. [same]; John Archbold v. [same]; Archbold van Beuren v. [same], on petition for writs of certiorari to circuit court of appeals for 2d circuit; memorandum for respondent.

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