Whitcomb, Louise A. Nos. 145-150, in Supreme Court, Oct. term, 1933, Louise A. Whitcomb v. Guy T. Helvering, commissioner of internal revenue; Lydia L. Whitcomb v. [same]; Louise A. F. E. Whitcomb v. [same]; Lydia L. I. Whitcomb v. [same]; Lydia Louise Ida Whitcomb v. [same]; Louise A. F. E. Whitcomb v. [same], on petition for writs of certiorari to Court of Appeals of District of Columbia; brief for respondent in opposition.