Ehrman, Florence H. No. 577, in Supreme Court of United States, Oct. term, 1941, Florence H. Ehrman v. Guy T. Helvering, commissioner of internal revenue; Clara Hellman Heller v. [same]; Frances J. Hellman and Wells Fargo Bank & Union Trust Co., trustees under last will and testament of I. W. Hellman, jr., v. [same], on petition for writ of certiorari to circuit court of appeals for 9th circuit; brief for respondent in opposition.