Lalor, Willard A. No. 109, in Supreme Court of United States, Oct. term, 1941, Charles Lalor Burdick and Chemical Bank & Trust Company, trustees of last will and testament of Willard A. Lalor, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.