Duke, Angier B. Nos. —, in circuit court of appeals for 2d circuit, City Bank Farmers Trust Company, as trustee of trust under last will and testament of Angier B. Duke, for the benefit of Anthony Newton Duke, v. commissioner of internal revenue; City Bank Farmers Trust Company, as trustee of trust under last will and testament of Angier B. Duke, for benefit of Angier B. Duke, jr., v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.