Dockets Nos. 25325, 29402, before U.S. Board of Tax Appeals, Detroit Trust Company and Anna Dodge Dillman (formerly Anna Thomson Dodge), as trustee under will of Horace E. Dodge, deceased, petitioners, v. Commissioner of Internal Revenue, respondent; Detroit Trust Company and Matilda R. Wilson (formerly Matilda R. Dodge), as trustee under will of John F. Dodge, deceased, petitioners v. Commissioner of Internal Revenue, respondent; reply brief for respondent.