Pembroke Realty & Securities Corporation. No. —, in circuit court of appeals for 2d circuit, Pembroke Realty & Securities Corporation v. commissioner of internal revenue; Arthur M. Loew v. [same]; City Bank Farmers Trust Company, trustee under certain trust created in favor of A. M. Loew, jr., v. [same]; City Bank Farmers Trust Company, trustee under certain trust created in favor of Jane C. Loew, v. [same], on petition for review of decision of Board of Tax Appeals; brief for respondent.

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