Harris, John P. Nos. 6366 and 6367, in circuit court of appeals for 3d circuit, Mar. term, 1937, commissioner of internal revenue v. Dennis A. Harris, Frank J. Harris, and John H. Harris, executors of John P. Harris; [same] v. William C. Rice and wife (Tirzah M. Rice), on petitions for review of decisions of Board of Tax Appeals; brief for petitioner.