Sanderson, Lloyd B. B. T. A. no. 17653, C. C. A. no. 364, in circuit court of appeals for 2d circuit, Robert Monro Sanderson, Lloyd Bowen Sanderson, jr., Otillie F. Sanderson, executors of Lloyd B. Sanderson, v. commissioner of internal revenue, on petition for review of decision of Board of Tax Appeals; brief for respondent.