No. 10437, in circuit court of appeals for 6th circuit, Howard B. Lawton v. commissioner of internal revenue; Norman B. Lawton and Helen S. Lawton v. [same]; Leonard B. Lawton v. [same]; Dorothy K. Whiton v. [same]; Vivian Stanley v. [same]; William Blakley v. [same], on petitions for review of decisions of Tax Court; brief for respondent.