McWilliams cases. Nos. 945, 946 and 947, in Supreme Court of United States, Oct. term, 1946, John P. McWilliams v. commissioner of internal revenue; estate of Susan P. McWilliams, John P. McWilliams, executor, v. [same]; Brooks B. McWilliams v. [same], on petition for writs of certiorari to circuit court of appeals for 6th circuit; memorandum for respondent.