Nos.—, in circuit court of appeals for 2d circuit. Garrard K. Kelly Trust #2, Chase National Bank of New York City, Herman A. Bayless and Patrick Calhoun, jr., trustees of trusts under deed of trust of W. C. Kelly, executed April 2. 1927, v. commissioner of internal revenue; Lucy Gayle Kelly Trust #3. Chase National Bank of New York City, Herman A. Bayless and Patrick Calhoun, jr., trustees of trusts under deed of trust of G. E. Kelly, dated Apr. 2, 1926 v. [same]; Garrard E. Kelly Trust #4, Chase National Bank of New York City, Herman A. Bayless and Patrick Calhoun, jr., trustees of trusts under deed of trust of W. C. Kelly, executed Apr. 4, 1927, v. [same]. on petitions for review of decisions of Tax Court; brief for respondent.