Martinek, Belle C. H. Nos. 7069-70, in circuit court of appeals for 3d circuit, Marie Hanlin and Union Trust Company of Pittsburgh, executors of Belle C. Hershman Martinek, v. commissioner of internal revenue; commissioner of internal revenue v. Marie Hanlin and Union Trust Company of Pittsburgh, executors of Belle C. Hershman Martinek, on petitions for review of decision of Board of Tax Appeals; brief for commissioner of internal revenue.

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