Tunnel Railroad of St. Louis. Nos. 8803-6, 9194, and 9257, in circuit court of appeals for 8th circuit, Tunnel Railroad of St. Louis v. commissioner of internal revenue; St. Louis Bridge Company v. commissioner of internal revenue; Tunnel Railroad of St. Louis v. commissioner of internal revenue; St. Louis Bridge Company v. commissioner of internal revenue; Terminal Railroad Association of St. Louis v. commissioner of internal revenue; Terminal Railroad Association of St. Louis v. commissioner of internal revenue, on petitions to review decisions of Board of Tax Appeals; brief for respondent.