Weil, J. B. Nos. 9732-33, in circuit court of appeals for 6th circuit, estate of J. B. Weil, deceased, Mrs. Pauline P. Weil, E. J. Stern, and M. E. Kilpatrick, executors, v. commissioner of internal revenue; commissioner of internal revenue v. estate of J. B. Weil, deceased, Mrs. Pauline P. Weil, E. J. Stern, and M. E. Kilpatrick. executors, on petitions to review decision of Tax Court: brief for commissioner.