Bingham, Mrs. Mary L. No. 932, in Supreme Court of United States, Oct. term, 1944, trust u/w of Mary Lily (Flagler) Bingham, William R. Kenan, jr., and Lawrence C. Haines, trustees, v. commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.