Douglas, Mrs. Bessie P. Nos. 130-133, in Supreme Court of United States, Oct. term, 1943, Bessie P. Douglas v. Guy T. Helvering, commissioner of internal revenue; [same] v. [same]; estate of Charles H. Robinson, Northwestern National Bank and Trust Company of Minneapolis, Jessie P. Robinson and Charles J. Robinson, co-executors, v. [same]; Bernice B. Dalrymple v. [same], on petition for writs of certiorari to circuit court of appeals for 8th circuit; brief for respondent in opposition