Dravo, Francis R. Nos. 7464-65, in circuit court of appeals for 3d circuit, commissioner of internal revenue v. Fanny M. Dravo and Fidelity Trust Company, surviving executors of Francis R. Dravo; [same] v. Jane M. Dravo, J. D. Berg, and L. A. Mertz, executors of Ralph M. Dravo, on petition for review of decision of Board of Tax Appeals; brief for petitioner.