Bellehurst Syndicate, trust no. 5522 and trust no. 5644. No. 7513, in circuit court of appeals for 9th circuit, trust no. 5522 and trust no. 5644, Bellehurst Syndicate, Security-First National Bank of Los Angeles, trustee, v. commissioner of internal revenue, on petition for review of decision of Board of Tax Appeals; brief for respondent.