Reynolds, R. J. No. 4750, in circuit court of appeals for 4th circuit, commissioner of internal revenue v. Safe Deposit and Trust Company of Baltimore, trustee under wills of R. J. Reynolds and Katherine S. Johnston, and deed of Katherine S. Johnston and decree of superior court of Forsyth County, N. C., etc.; [same] v. Estates Administration, Inc., administrator, estate of Zachary Smith Reynolds, on petitions for review of decision of Board of Tax Appeals; brief for petitioner.