Codman, Martha C. Nos. 566 and 567, in Supreme Court, Oct. term, 1928, Martha C. Codman v. Joshua W. Miles, former collector of internal revenue for district of Maryland; Martha C. Codman v. Galen L. Tait, collector of internal revenue for district of Maryland, on petition for writs of certiorari to circuit court of appeals for 4th circuit; brief for respondents in opposition.