Bodine, William F. Nos. 8747-48, in circuit court, of appeals for 3d circuit, Fidelity-Philadelphia Trust Company, alleged trustee and transferee [of William F. Bodine], v. commissioner of internal revenue; Samuel T. Bodine, alleged transferee and donee [of William F. Bodine], v. [same], on petitions for review of decisions of Tax Court; brief for respondent.