Saks, Ida H. No. 274, in Supreme Court of United States, Oct. term, 1940, Herbert H. Maass, as sole surviving executor of Ida H. Saks, v. Joseph T. Higgins, collector of internal revenue for 3d district of New York, on petition for writ of certiorari to circuit court of appeals for 2d circuit; brief for respondent in opposition.

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