Phelps, W. L. Nos. 756-758, in Supreme Court, Oct. term, 1931, Martha Briggs Phelps, executrix of W. L. Phelps, v. David Burnet, commissioner of internal revenue; Northern Trust Company, trustee under will of Clinton Briggs, v. [same]; Martha Briggs Phelps v. [same], on petitions for writs of certiorari to circuit court of appeals for 7th circuit; brief for respondent in opposition.