April 13, 1931
The Attorney General and Mr. G. A. Youngquist, Asst. Atty. Gen., [283 U.S. 229, 230] for petitioner.
Mr. Wm. Clarke Mason, of Philadelphia, Pa., for respondent.
Mr. Justice SUTHERLAND delivered the opinion of the Court.
The question in this case is the same as that which has been determined against the respondent in No. 199, Burnet v. Houston, 283 U.S. 223 , 51 S. Ct. 413. The subscription to the fund described in our opinion in that case was not made by respondent direct, but by her brother, Samuel F. Houston, acting as her agent. Otherwise the facts are the same; and, upon the authority of the Houston Case, the judgment of the court below ((C. C. A.) 39 F.(2d) 358) is reversed.