Dodge, Horace E. Nos. 6266 and 6267, in circuit court of appeals for 6th circuit, Security Trust Company, now Detroit Trust Company, and Anna Dodge Dillman (formerly Anna Thomson Dodge), as trustee appointed by probate court of Wayne County, Mich., under will of Horace E. Dodge, v. commissioner of internal revenue; Detroit Trust Company and Matilda R. Wilson (formerly Matilda R. Dodge), as trustees appointed by probate court of Wayne County, Mich., under will of John F. Dodge, v. [same], on petition for review of decisions of Board of Tax Appeals; brief for respondent.