Crews. Ralph W. Nos. 2197-2202, in circuit court of appeals for 10th circuit, Ralph W. Crews v. commissioner of internal revenue; Robert E. Crews v. [same]; Amy Tresner v. [same]; Charles Crews v. [same]; Everett J. Crews v. [same]; Mary Willis v. [same], on petition for review of decisions of Board of Tax Appeals; motion to dismiss for lack of jurisdiction and brief for respondent.