Peavy-Wilson Lumber Company. Nos. 6158-60, in circuit court of appeals for 5th circuit, commissioner of internal revenue v. Peavy-Wilson Lumber Company; [same] v. Peavy-Moore Lumber Company; [same] v. Peavy-Byrnes Lumber Company, petitions for review of decisions of Board of Tax Appeals (district of Louisiana); brief for petitioner.