Jackson, Paul W. Nos. 3145 and 3146, in circuit court of appeals for 1st circuit, Old Colony Trust Company, trustee [under indenture of trust of Paul Wilde Jackson], v. commissioner of internal revenue; commissioner of internal revenue v. Old Colony Trust Company, trustee [under indenture of trust of Paul Wilde Jackson], on cross-petitions for review of decision of Board of Tax Appeals; brief for commissioner.