Shukert, Gustave E. No. 653, in Supreme Court, Oct. term, 1925, Elizabeth F. Shukert and Isabel C. Shukert, executrices of Gustave E. Shukert, v. Arthur B. Allen, collector of internal revenue [for district of Nebraska], on petition for writ of certiorari to circuit court of appeals for 8th circuit; brief for respondent in opposition.