Fairless, B. F. Nos. 6314-19. —, in circuit court of appeals for 6th circuit, B. F. Fairless v. commissioner of internal revenue; Emma C. Jacobs v. [same]; L. A. Bucliman v. [same]; Charles A. Lamont v. [same]; J. D. Donovan v. [same]; Elton Rice v. [same]; George D. Harter Bank of Canton, Ohio, executor of W. C. Laiblin, v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.