Kaufmann, Edmund I. Nos. 5044-47, in circuit court of appeals for 4th circuit, commissioner of internal revenue v. Edmund I. Kaufmann; [same] v. Marcus S. Goldnamer; [same] v. Helen Goldnamer; [same] v. Edmund I. Kaufmann, Joel S. Kaufmann, and Robert B. Kaufmann, administrators of Lillian S. Kaufmann, on petitions for review of decisions of Board of Tax Appeals; reply brief for petitioner.