Terre Haute Electric Company, Incorporated. Nos. 4973, 4975, in circuit court of appeals for 7th circuit, commissioner of internal revenue v. Terra Haute Electric Company, Inc. (previously Terre Haute Traction & Light Co.); Terre Haute Electric Company, Inc. (previously Terre Haute Traction & Light Co.) v. commissioner of internal revenue, on petitions for review of decision of Board of Tax Appeals; brief for commissioner.