Mather, S. Livingston. Nos. 455-456, in Supreme Court of United States, Oct. term, 1945, S. Livingston Mather v. commissioner of internal revenue; testamentary trust u/w of Samuel Mather, deceased, William G. Mather and S. Livingston Mather, trustees, v. commissioner of internal revenue, on petitions for writs of certiorari to circuit court of appeals for 6th circuit; brief for respondent in opposition.