Brehm, Allen K. In circuit court of appeals for 2d circuit, Allen K. Brehm v. commissioner of internal revenue; Siegfried Gabel and Paula A. Gabel v. [same]; Ferdinand Anthony Grien v. [same]; Walter Frederichs v. [same]; Frederick H. Hornby v. [same]; Woolsey A. Shepard v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.