Walker, Mrs. H. C. jr. Nos. 246-248, in Supreme Court, Oct. term, 1933, Mrs. H. C. Walker, jr., v. commissioner of internal revenue; Elias Goldstein v. commissioner of internal revenue; Mrs. Elias Goldstein v. commissioner of internal revenue, on petitions for writs of certiorari to circuit court of appeals for 5th circuit; brief for respondent in opposition.