Jones, B. W., trusts. Nos. 4999-5003, in circuit court of appeals for 4th circuit, B. W. Jones Trust for O. C. Herbert, by D. B. Nevius, one of the trustees v. commissioner of internal revenue; B. W. Jones Trust for Mrs. N. C. Priestly, by D. B. Nevius, one of the trustees v. Isame]; B. W. Jones Trust for Mrs. I. S. Channer, by D. B. Nevius, one of the trustees v. [same]; B. W. Jones Trust for Mrs. C. E. Jameson, by D. B. Nevius, one of the trustees v. [same]; B. W. Jones Trust for Mrs. M. E. Holmes, by D. B. Nevius. one of the trustees v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.