Peavy-Wilson Lumber Company. Nos. 6084-92, in circuit court of appeals for 5th circuit, Peavey [Peavy]-Wilson Lumber Company v. commissioner of internal revenue; Peavey [Peavy]-Moore Lumber Company v. [same]; Peavey [Peavy]-Byrnes Lumber Company v. [same], petitions for review of decisions of Board of Tax Appeals (district of Louisiana); brief for respondent.