[Cases.] In Circuit Courts of Appeals. Nos. 12471-476, in court of appeals for 9th circuit, Sam Schnitzer v. commissioner of internal revenue; estate of Harry J. Wolf, by Monte L. Wolf, administrator, de bonis non with will annexed of said estate v. commissioner of internal revenue; Monte L. Wolf v. commissioner of internal revenue; Blossom M. Goldstein v. commissioner of internal revenue; Charlotte C. Cohon v. commissioner of Internal revenue; estate of Jennie Wolf, by Monte L. Wolf, administrator de bonis non with will annexed of said estate v. commissioner of internal revenue; brief for respondent.