Sage, John. No. 760, in Supreme Court of United States, Oct. term, 1941, estate of John Sage, Alfred D. Sage, Robert J. Rendall, and Fifth Avenue Bank of New York, executors, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.

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