Cary, Mrs. Mary F. Nos. —. in circuit court of appeals for 2d circuit, Mary Flagler Cary v. commissioner of internal revenue; Harry Harkness Flagler v. [same]; estate of Annie L. Flagler, Harry Harkness Flagler, executor, v. [same]; Jean Louise Matthews v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.