Andrews, Mrs. Antoinette D. Nos. 114-118, in circuit court of appeals for 2d circuit, Antoinette D. Andrews v. commissioner of internal revenue; Bertha A. Rainey and Aquila W. Sweeney, as executors of Charlotte L. Andrews, v. [same]; Bertha A. Rainey v. [same]; Mary A. Stoddard v. [same]; Belle Andrews v. [same|, on petition for review of decision of Board of Tax Appeals; brief for respondent.