Lit, Samuel D. Nos. 5397, 5420, in circuit court of appeals for 3d circuit, David J. Lit, Rosa L. Lit, and Francis B. Bracken, executors of Samuel D. Lit, v. commissioner of internal revenue; commissioner of internal revenue v. David J. Lit, Rosa L. Lit, and Francis B. Bracken, executors of Samuel D. Lit, on petition for review of decision of Board of Tax Appeals; brief for commissioner.