Gracey, Euleon J. No. 11587, in circuit court of appeals for 5th circuit, commissioner of internal revenue v. Euleon Jock Gracey; [same] v. Dorothy Mahn (formerly Mrs. E. J. Gracey); Euleon Jock Gracey and Dorothy Mahn (formerly Mrs. E. J. Gracey) v. commissioner of internal revenue, on petitions for review of decisions of Tax Court; brief for commissioner.