Abendroth, Cordelia Y. In circuit court of appeals for 2d circuit, Cordelia Y. Abendroth, City Bank Farmers Trust Company, as executor of Cordelia Y. Abendroth, v. commissioner of internal revenue; Kate Head Blacque, City Farmer Trust Company, as executor of Kate Read Blacque, v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.