Week, Edmund R. No. 7201, in circuit court of appeals for 9th circuit, Edmund R. Week v. commissioner of internal revenue; L. P. Moen, administrator de bonis non of John Arthur Week, v. [same]; Edmund R. Week and L. P. Moen, administrator de bonis non of John Arthur Week, v. [same], on petitions to review decisions of Board of Tax Appeals; brief for respondent.