Botz Printing & Stationery Co. Nos. 12342-348, in circuit court of appeals for 8th circuit. Otto C. Botz, transferee of Botz Printing and Stationery Company, v. Guy T. Helvering, commissioner of internal revenue; Renee O. Botz, transferee of Botz Printing and Stationery Company, v. [same]; Joseph C. Botz, transferee of Botz Printing and Stationery Company, v. [same]; Katherine Botz. transferee of Botz Printing and Stationery Company, v. [same]; Frank C. Botz, transferee of Botz Printing and Stationery Company, v. [same]; William B. Malone, transferee of Botz Triming and Stationery Company, v. [same]; Ada G. Malone, transferee of Botz Printing and Stationery Company, v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.

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