Esperson, Niels. Nos. 5746-48, in circuit court of appeals for 5th circuit, Mrs. Niels (Mellie) Esperson, executrix of Niels Esperson, v. commissioner of internal revenue; Mrs, Niels (Mellie) Esperson v. [same]; Mrs. Niels (Mellie) Esperson, executrix of Niels Esperson, v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.