Dobson, John V. Nos. 930-933, in Supreme Court of United States, Oct. term, 1942, Jobn V. Dobson v. Guy T. Helvering, commissioner of internal revenue; E. W. Dobson v. [same]; James N. Collins, First National Bank and Trust Company of Minneapolis, executor, v. [same]; H. J. Harwick v. [same], on petition for writs of certiorari to circuit court of appeals for 8th circuit; brief for respondent in opposition.