Tri-Lakes Steamship Co. Nos. 9820-24, in circuit court of appeals for 6th circuit, Tri-Lakes Steamship Company v. commissioner of internal revenue; Walter S. Brown, transferee of assets of Tri-Lakes Steamship Company v. [same]; Sparkman D. Foster, transferee of assets of Tri-Lakes Steamship Company v. [same]; William Nicholson, transferee of assets of Tri-Lakes Steamship Company v. [same]; William F. Deane, transferee of assets of Tri-Lakes Steamship Company v. [same], on petitions for review of decisions of Tax Court; brief for respondent.