Nos. 4590 and 4591, Court of Appeals, D.C. ; no. 4590, James R. Deering, executor of estate of Reginald C. Vanderbilt, deceased, appellant v. David H. Blair, Commissioner of Internal Revenue, appellee ; and no. 4591 James R. Deering, executor of estate of Reginald C. Vanderbilt, deceased, appellant v. David H. Blair, Commissioner of Internal Revenue, appellee ; appeals from U.S. Board of Tax Appeals Brief for appellee

"Nos. 4590 and 4591, Court of Appeals, D.C. ; no. 4590, James R. Deering, executor of estate of Reginald C. Vanderbilt, deceased, appellant v. David H. Blair, Commissioner of Internal Revenue, appellee ; and no. 4591 James R. Deering, executor of estate of Reginald C. Vanderbilt, deceased, appellant v. David H. Blair, Commissioner of Internal Revenue, appellee ; appeals from U.S. Board of Tax Appeals Brief for appellee"@en