Tyrrell, W. C. No. 8439, in circuit court of appeals for 5th circuit, W. C. Tyrrell v. commissioner of internal revenue; Helen R. McGill and Ruth R. Steves, executrices of Vinnie T. Rorick, v. [same]; Esther L. Garth v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.