Cary, Mrs. Mary F. Nos. 734-737, in Supreme Court of United States, Oct. term, 1940, Mary Flagler Gary v. Guy T. Helvering, commissioner of internal revenue; Harry Harkness Flagler v. [same]; estate of Annie L. Flagler, Harry Harkness Flagler, executor, v. [same]; Jean Louise Matthews v. [same], on petition for writs of certiorari to circuit court of appeals for 2d circuit; memorandum for respondent.