Rheinstrom, Minna W. Nos. 239 and 240, in Supreme Court of United States, Oct. term, 1942, James A. Rheinstrom, executor of Minna W. Rheinstrom, v. Thomas J. Conner, collector of internal revenue; First National Bank, Cincinnati, Ohio, trustee of Karl Kiefer, v. [same], on petition for writs of certiorari to circuit court of appeals for 6th circuit; brief for respondent in opposition.