Seifert, C. August. Nos. 236-238, in circuit court of appeals for 2d circuit, estate of C. August Seifert, Maude B. Seifert, executrix, v. commissioner of internal revenue; [same] v. [same]; estate of C. A. Seifert, Maude B. Seifert, executrix, and Maude B. Seifert, surviving spouse, v. [same], on petitions for review of decisions of Tax Court; brief for respondent.