Marlborough Investment Company. Nos. 128-129, in Supreme Court of United States, Oct. term, 1941, bondholders committee, Marlborough Investment Company, 1st mortgage bonds, v. Guy T. Helvering, commissioner of internal revenue; Marlborough House, Inc., v. [same], on petition for writs of certiorari to circuit court of appeals for 9th circuit; memorandum for respondent.