Fleitmann, Herman C. Nos. 5655-57, in Court of Appeals of District of Columbia, Marie J. J. Fleitmann and Thomas Crimmins, executors of Herman C. Fleitmann, v. David Burnet, commissioner of internal revenue; Frederick T. Fleitmann v. [same]; Marie J. J. Fleitmann and Thomas Crimmins, executors of Herman C. Fleitmann, v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.