Garber, M. C. Nos. 205, 202, 203, 206, in circuit court of appeals for 10th circuit, commissioner of internal revenue v. M. C. Garber: [same] v. L. C. Moore; [same] v. W. F. Kistler, estate, Florence L. Kistler and L. C. Moore, administrators; [same] v. James Tait, on petitions to review decisions of Board of Tax Appeals; brief for petitioner.

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