Vail, Mrs. Helen H. No. 294, in Supreme Court of United States, Oct. term, 1944, City Bank Farmers Trust Company, formerly known as Farmers' Loan and Trust Company, as administrator of goods, chattels and credits of Helen Hall Vail, v. George T. McGowan, collector of internal revenue for 28th collection district, New York, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.