McCormick, Mrs. Nettie F. No. 542, in Supreme Court, Oct. term, 1930, Cyrus H. McCormick, Anita M. Blaine, and Harold F. McCormick, executors of Nettie Fowler McCormick v. David Burnet, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 7th circuit; brief for respondent.