Love, R. C. Nos. 7265-67, in circuit court of appeals for 3d circuit, Oct. term, 1939, R. C. Love v. commissioner of internal revenue; Myra Love Lermann v. [same]; F. S. Love estate, Union Trust Company of Pittsburgh, Rebecca Ludwick Love and George Hutchinson Love, executors, v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.