Douglas, Mrs. Bessie P. Nos. 12461-464. in circuit court of appeals for 8th circuit, Bessie B[P], Douglas v. commissioner of internal revenue; commissioner of internal revenue v. Bessie B[P]. Douglas; estate of Charles H. Robinson, Northwestern National Bank and Trust Company of Minneapolis, Jessie P. Robinson and Charles J. Robinson, co-executors, v. commissioner of internal revenue; Bernice B. Dalrymple v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for commissioner.