Lammerding, Mrs. Kathryn. Nos. 7592-94, in United States Court of Appeals for District of Columbia, Kathryn Lammerding v. Guy T. Helvering, commissioner of internal revenue; Walter H. Hildick, jr., v. [same]; Helen A. K. Hildick v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.