Alling, Noyes E. No. 1037, in Supreme Court of United States, Oct. term, 1941, Bridgeport City Trust Company and Arthur E. Alling, executors of Noyes E. Alling, 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.