Hubbell, Frederick M. Nos. 774-777, in Supreme Court, Oct. term, 1930, James W. Hubbell, as administrator of Frederick M. Hubbell, v. David Burnet, commissioner of internal revenue; Grover C. Hubbell v. [same]; Beulah C. Wachtmeister v. [same]; F. C. Hubbell v. [same], on petitions for writs of certiorari to circuit court of appeals for 8th circuit; brief for respondent in opposition.

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