Frank, W. K., Trust of 1931. Nos. 8644 and 8646, in circuit court of appeals for 3d circuit, W. K. Frank Trust of 1931. Robert J. Frank, Thomas W. Frank and James A. Frank, co-trustees, v. commissioner of internal revenue: Robert J. Frank Trust of 1931. Cecilia K. Frank. William K. Frank and Frank R. S. Kaplan, co-trustees, v. [same], on petitions for review of decisions of Tax Court: brief for respondent.