Yankey, Charles G. Nos. 3164-68, in circuit court of appeals for 10th circuit, Charles G. Yankey and Edna S. Yankey v. commissioner of internal revenue; estate of Robert H. Bradford, T. A. Helling, executor, v. [same]; T. A. Helling v. [same]; Mary G. Helling v. [same]; Ruth E. Bradford v. [same], on petitions for review of decisions of Tax Court; brief for respondent.