Strauss, Milton L. Nos. 5314 and 5315, in circuit court of appeals for 7th circuit, commissioner of internal revenue v. Jack M. Strauss et al., executors of Milton L. Strauss; Jack M. Strauss et al., executors of Milton L. Strauss, v. commissioner of internal revenue, on petition for review of decision of Board of Tax Appeals; supplemental and reply brief for commissioner of internal revenue.