Burke, Thomas. No. 6746, in circuit court of appeals for 9th circuit, commissioner of internal revenue v. Caroline E. Burke & Seattle Title Trust Company, as administrators with will annexed of Thomas Burke; Caroline E. Burke & Seattle Title Trust Company, as administrators with will annexed of Thomas Burke, v. commissioner of internal revenue, upon petition and cross petition to review order of Board of Tax Appeals; brief for commissioner of internal revenue both as petitioner and as respondent.