Fry, John H., trust. Nos. 91-92, in circuit court of appeals for 2d circuit, trust for John H. Fry under last will and testament of Georgia Timken Fry (account no. 441), Fifth Avenue Bank of New York, John H. Fry and Herbert M. Teets, as trustees of said trust, v. commissioner of internal revenue; trust for Fredericka Fry Del Guercio under last will and testament of Georgia Timken Fry (account no. 442), Fifth Avenue Bank of New York, John H. Fry and Herbert M. Teets, as trustees of said trust, v. [same], on petition for review of decisions of Board of Tax Appeals; brief for respondent.