Ehrman, Mrs. Florence H. No. 9723, in circuit court of appeals for 9th circuit, Florence H. Ehrman v. commissioner of internal revenue; Clara Hellman Heller v. [same]; Frances J. Hellman and Wells Fargo Bank & Union Trust Co., trustees under last will and testament of I. W. Hellman, jr., v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.