Diescher, Samuel E. Nos. 6937 and 6938, in circuit court of appeals for 3d circuit, Samuel E. Diescher and Mrs. Samuel E. Diescher (husband and wife) v. commissioner of internal revenue; August P. Diescher and Mrs. August P. Diescher (husband and wife) v. [same], on petition for review of decisions of Board of Tax Appeals; brief for respondent.