Campbell, L. T., Inc. No. 11685, in circuit court of appeals for 5th circuit, L. T. Campbell, Inc., dissolved, Katie Campbell and L. T. Campbell, jr., trustees for creditors and stockholders, v. commissioner of internal revenue; Katie (Mrs. L. T. sr.) Campbell v. [same]; Lucius T. (L. T. jr.) Campbell v. [same], on petition for review of decisions of Tax Court; brief for respondent.