Harrah, William F. William F. Hurrah v. commissioner of internal revenue; Marie E. Harrah v. [same]; L. G. McDonald v. [same]; Julius C. Kirchner v. [same]; C. K. Anderson v. [same]; Frederick A. Hastings v. [same, findings of fact and opinion]; docket nos. 21643, 25269, 25427-428, 33242, 38864, promulgated Apr. 27, 1933.