Burgess, Mrs. Jeanetta. No. 904, in Supreme Court of United States, Oct. term, 1941, A. M. Landman, superintendent of Five Civilized Tribes, for Jeanetta Burgess, nee Tiger, deceased Creek, roll no. 5069, v. Guy T. Helvering, commissioner of internal revenue, on petition for writ of certiorari to circuit of appeals for 10th circuit; brief for respondent in opposition.