Emerson, John W. Nos. 3697 and 3698, in circuit court of appeals for 4th circuit, Guy T. Helvering, commissioner of internal revenue, v. Joseph F. Hindes, trustee for Anna E. Pope, trustee for John W. Emerson [et al]; [same] v. Joseph F. Hindes [et al.], executors of Isaac E. Emerson, on petitions for review of decisions of Board of Tax Appeals; brief for petitioner.