New Jersey Worsted Mills. No. 778, in Supreme Court of United States, Oct. term, 1940, New Jersey Worsted Mills v. Olive Ripley Gnichtel, Henry A. Schwedes, and Federal Trust Company, executors of Edward E. Gnichtel [formerly collector of internal revenue for 5th district of New Jersey], on petition for writ of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.