Denniston, Mrs. Eleanor H. Nos. 7001-03, in circuit court of appeals for 3d circuit, Edward E. Denniston, executor of Eleanor H. Denniston, v. commissioner of internal revenue; Anna H. Denniston, transferee, v. [same]; Pennsylvania Company for Insurance on Lives and Granting Annuities and Joseph S. Clark, trustees and transferees, v [same], on petitions for reveiw of decisions of Board of Tax Appeals; brief for respondent.