Schwartz & Jaffee, Incorporated. Nos. 799-802, in Supreme Court, Oct. term. 1930, Charles D. Jaffee [stockholder of Schwartz & Jaffee, Inc.] v. David Burnet, commissioner of internal revenue; Louis J. Jaffee [stockholder of Schwartz & Jaffee, Inc.] v. [same]; Julius Schwartz [stockholder of Schwartz & Jaffee, Inc.] v. [same]: Harry H. Schwartz [stockholder of Schwartz & Jaffee, Inc.] v. [same], on petition for writs of certiorari to circuit court of appeals for 2d circuit; memorandum for respondent.