Duke, Angier B. Nos. 408-409, in Supreme Court of United States, Oct. term, 1940, City Bank Farmers Trust Company, as trustee of trust under last will and testament of Angier B. Duke, for benefit of Anthony Newton Duke, v. Guy T. Helvering, commissioner of internal revenue; City Bank Farmers Trust Company, as trustee of trust under last will and testament of Angier B. Duke, for benefit of Angier B. Duke, jr., v. [same], on writs of certiorari to circuit court of appea's for 2d circuit; brief for respondent.