Summerville Cotton Mills. Nos. 10558 and 10590, in circuit court of appeals for 5th circuit, Grover C. Byars, trustee in bankruptcy for Summerville Cotton Mills, v. commissioner of internal revenue; commissioner of internal revenue v. Grover C. Byars, trustee in bankruptcy for Summerville Cotton Mills, on petitions for review of decision of Processing Tax Board of Review; brief for commissioner.