Waller, L. T. Nos. 514 and 515, in Supreme Court, Oct. term, 1930, L. T. Waller and Mrs. L. T. Waller v. commissioner of internal revenue; Shelby J. Beene and Mrs. Shelby J. Beene v. [same], on petition for writs of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.