Esperson, Mrs. Mellie. Nos. 367 and 368, in Supreme Court, Oct. term, 1931, Mrs. Niels (Mellie) Esperson v. David Burnet, commissioner of internal revenue; Mrs. Niels (Mellie) Esperson, executrix of Niels Esperson, v. [same], on petition for writs of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.