Highlands, Evanston-Lincolnwood Subdivision. Nos. 6016 and 6017, in circuit court of appeals for 7th circuit, commissioner of internal revenue v. Highlands, Evanston-Lincolnwood Subdivision, 1st addition, trust no. 1546, Central Republic Trust Co., as successor trustee by consolidation; [same] v. Highlands, Evanston-Lincolnwood Subdivision, trust no. 1521, Central Republic Trust Co., as successor trustee by consolidation, on petitions for review of decisions of Board of Tax Appeals; brief for petitioner.