Nos. 4590 and 4591, Court of Appeals, D.C.; numbers 4590, James R. Deering, executor of estate of Reginald C. Vanderbilt, deceased, appellant volume David H. Blair, Commissioner of Internal Revenue, appellee; and numbers 4591 James R. Deering, executor of estate of Reginald C. Vanderbilt, deceased, appellant volume David H. Blair, Commissioner of Internal Revenue, appellee; appeals from U.S. Board of Tax Appeals : Brief for appellee.