Pugh, J. C, sr. No. 239, in Supreme Court, Oct. term, 1931, Mrs. J. C. Pugh, sr., as executrix of J. C. Pugh, sr., and Mrs. John C. Pugh, sr., v. David Burnet, commissioner of internal revenue, on petition for writ of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.