Nos. —, in circuit court of appeals for 2d circuit, commissioner of internal revenue v. John H. Brinckerhoff and Melba Brinckerhoff; [same] v. John Stephan and C. Eleanor B. Stephan; [same] v. Beatrice Clary Davids; [same] v. George B. Clary, on petitions for review of decisions of Tax Court; appendix to petitioner's brief.

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