Hallock, Henry. Nos. 7666-68, in circuit court of appeals for 6th circuit, commissioner of internal revenue v. Mary Q. Hallock and Central United National Bank of Cleveland, trustees [of estate of Henry Hallock]; [same] v. Mary Q. Hallock, executrix of Henry Hallock; [same] v. S. H. Squire, superintendent of banks of Ohio, In charge of liquidation of Union Trust Company, successor of First Trust and Savings Company, Cleveland, Ohio, trustee [of trust created for Anne Lamson Hallock], on petitions to review decisions of Board of Tax Appeals; brief for petitioner.