Brandeis, Mrs. Arthur D. Nos. 8031 and 8032, in circuit court of appeals for 8th circuit, Arthur B. Allen, collector of internal revenue, district of Nebraska, v. Mrs. Arthur D. Brandeis (Mrs. Joseph Helfman); United States v. Mrs. Arthur D. Brandeis (Mrs. Joseph Helfman), in error to district court for district of Nebraska; [brief for plaintiffs in error].