Fish, H. H. Nos. 6138-39, in Court of Appeals of District of Columbia, Wendell W. Fish and Neil H. Marsh, executors of H. H. Fish v. Guy T. Helvering, commissioner of internal revenue; and Wendell W. Fish et al., beneficiaries, estate of H. H. Fish, v. [same], on petition for review of decision of Board of Tax Appeals; brief for respondent.