Robinette, Mrs. Meta B. Nos. 499-500, in Supreme Court of United States, Oct. term, 1942, Meta Biddle Robinette v. Guy T. Helvering, commissioner of internal revenue; Elise Biddle Paumgarten v. [same], on petition for writs of certiorari to circuit court of appeals for 3d circuit; memorandum for respondent.

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