Massey, William B. No. 10927, in circuit court of appeals for 5th circuit, William Benson Massey and Ruby Stahl Masscy v. commissioner of internal revenue, and commissioner of internal revenue v. William Benson Massey and Ruby Stahl Massey; [same] v. Ruby Stahl Massey; [same] v. William Benson Massey, on petitions for review of decisions of Board of Tax Appeals; brief for commissioner.