Friend, Henry. No. 608. in Supreme Court of United States, Oct. term, 1941, Milton H. Friend, Bertha F. Levy, and Ethel Pacyna. as trustees of trust estate created under last will and testament of Henry Friend, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 7th circuit; brief for respondent in opposition.