Garber, M. C. Nos. 93-96, in Supreme Court, Oct. term, 1931, M. C. Garber v. David Burnet, commissioner of internal revenue; L. C. Moore v. [same]; James Tait v. [same]; W. F. Kistler estate, Florence L. Kistler and L. C. Moore, administrators, v. [same], on petitions for writs of certiorari to circuit court of appeals for 10th circuit; brief for respondent in opposition.