Randolph, Virgil P., Trust. Nos. 9930 and 10055, in circuit court of appeals for 8th circuit, Virgil P. Randolph, jr., and First and Merchants National Bank of Richmond, Va., trustees of Virgil P. Randolph Trust, v. Guy T. Helvering, commissioner of internal revenue; Guy T. Helvering, commissioner of internal revenue, v. Virgil P. Randolph, jr., and First and Merchants National Bank of Richmond, Va., trustees of Virgil P. Randolph Trust, on petitions for review of decision of Board of Tax Appeals; brief for commissioner.