Regensburg, Jerome. Nos. —, in circuit court of appeals for 2d circuit, Flora Regensburg, as executrix of Jerome Regensburg, v. commissioner of internal revenue; Melville E. Regensburg v. [same]; Mortimer Regensburg v. [same]; Isaac Regensburg v. [same]; Melville E. Regensburg and Sophy P. Regensburg v. [same], on petitions for review of decisions of Tax Court; brief for respondent.