Diescher, Samuel E. Nos. 980-981, in Supreme Court of United States, Oct. term, 1939, Samuel E. Diescher and Mrs. Samuel E. Diescher (husband and wife) v. Guy T. Helvering, commissioner of internal revenue; August P. Diescher and Mrs. August P. Diescher (husband and wife) v. [same], on petition for writs of certiorari to circuit court of appeals for 3d circuit; brief for respondent in opposition.