Boone, James D. James D. Boone v. commissioner of internal revenue; D. W. Boone v. [same]; J. A. Boone v. [same]; W. F. Boone v. [same]; estate of Eli J. Taylor, W. L. Burruss, administrator, v. [same], findings of fact [and opinion]; docket nos. 22760-763, 37058, promulgated Apr. 5, 1933.