Walker, H. C., jr. Nos. 6806-9, in circuit court of appeals for 5th circuit, H. C. Walker, jr., v. commissioner of internal revenue; Mrs. H. C. Walker, jr., v. [same]; Elias Goldstein v. [same]; Mrs. Elias Goldstein v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.