Armstrong, Ethlyn L. Nos. 9280-85, in circuit court of appeals for 3d circuit, Ethyln L. Armstrong v. commissioner of internal revenue; Marie L. Bostwick v. [same]; Dora Belle Reed v. [same]; Virginia E. Thorp v. [same]; Dora Belle Keed Trust No. 1, Commonwealth Trust Company of Pittsburgh, trustee, r. [same]; Dora Belle Reed Trust No. 2, Commonwealth Trust Company of Pittsburgh, trustee, v. [same], on petitions for review of decisions of Tax Court; brief for respondent.

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