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