Mayer, Levy. No. 470, in Supreme Court of United States, Oct. term, 1942, Rachel Mayer, Isaac H. Mayer, and Carl Meyer, as trustees under last will and testament of Levy Mayer v. Mabel G. Reincke, as collector of internal revenue in and for 1st internal revenue district of Illinois, on petition for writ of certiorari to circuit court of appeals for 7th circuit; brief for respondent in opposition.