Seaside Improvement Company. In circuit court of appeals for 2d circuit, Seaside Improvement Company v. commissioner of internal revenue; estate of Margaret Wainwright v. [same]; Jamieson Associates, Incorporated, v. [same]; John W. Wainwright v. [same]; Wainwright & Smith Company v. [same]; Wainwright, Remsen & Tator Corporation v. [same], on petitions to review decisions of Board of Tax Appeals; brief for respondent.