Lindley, Clarkson, Trust. Nos. 11952-953, in circuit court of appeals for 8th circuit, Clarkson Lindley Trust, Anna Gale Lindley, Charlotte Lindley Wurtele, and Alfred D. Lindley, trustees, v. commissioner of internal revenue; Clarkson Lindley Trust no. 2, Anna Gale Lindley, Charlotte Lindley Wurtele, and Alfred D. Lindley. trustees, v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.