Gouge, E. No. 136, in Supreme Court, Oct. term, 1919, E. Gouge [et al.] v. John M. Hart, collector of internal revenue [for 6th district of Virginia], W. H. Osborn, commissioner of internal revenue, and S. T. Copenhaver, appeal from district court for western district of Virginia; brief for appellees John M. Hart, collector of internal revenue [for 6th district of Virginia], and W. H. Osborn, commissioner of internal revenue.