Crews, Ralph W. Nos. 1751-56, in circuit court of appeals for 10th circuit, commissioner of internal revenue v. Ralph W. Crews; [same] v. Robert E. Crews; [same] v. Amy Tresner; [same] v. Mary Willis; [same] v. Charles Crews; [same] v. Everett J. Crews, on petition for review of decisions of Board of Tax Appeals; brief for petitioner.