Kann, Bertha F. Nos. 7949-54, in circuit court of appeals for 3d circuit, commissioner of internal revenue v. Bertha F. Kann; [same] v. Gustave H. Kann; [same] v. W. L. Kann; [same] v. Beatrice L. Kann. Stanley J. Kami, executor; [same] v. Katherine S. Ream; [same] v. Eugene B. Strassburger, on petitions for review of decisions of Board of Tax Appeals; brief for petitioner.