Reed, Leslie H. Nos. 4948-52, in circuit court of appeals for 4th circuit, Leslie H. Reed v. commissioner of internal revenue; Charles C. Reed and Lillian H. Reed v. [same]; Lewis G. Larus v. [same]; Charles D. Larus v. [same]; John H. Reed v. [same], on petitions to review decisions of Board of Tax Appeals; brief for respondent.