Beugler, Hugh M. Nos. 99-101, in circuit court of appeals for 2d circuit, commissioner of internal revenue v. trust by Hugh M. Beugler, under deed dated Apr. 5, 1930, between said Hugh M. Beugler, and Irving Trust Company, as trustee for benefit of Lois Dale Beugler, Irving Trust Company, trustee; [same] v. trust by Hugh M. Beugler, under deed dated Oct. 22, 1927, between said Hugh M. Beugler and American Exchange Irving Trust Company, as trustee for benefit of Bertha L. Beugler, Irving Trust Compauy, trustee; [same] v. estate of Hugh M. Beugler, George E. Hall, administrator, d. b. n., c. t. a., on petitions for review of decisions of Tax Court; petition of commissioner for rehearing.

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