Wheeler, John H. No. 10538, in circuit court of appeals for 9th circuit, Elliott H. Wheeler and Rollo C. Wheeler, executors of John H. Wheeler v. commissioner of internal revenue; Cornelia W. Good v. [same]; Elliott H. Wheeler v. [same]; Frances V. Wheeler v. [same]; Ysabel F. Berliner v. [same], on petitions for review of decisions of Tax Court; brief for respondent.