Whitcomb, Marguerite T. Nos. 139-144, in Supreme Court, Oct. term, 1933, Marguerite T. Whitcomb v. Guy T. Helvering. commissioner of internal revenue; Charlotte A. W. Lepic v. [same]; Marie M. E. G. T. Whitcomb v. [same]; Charlotte Andree Whitcomb Lepic v. [same]; [same] v. [same]; Marie M. E. G. Whitcomb v. [same], on petition for writs of certiorari to Court of Appeals of District of Columbia; brief for respondent in opposition.