Bartlett, J. Kemp. J. Kemp Bartlett v. commissioner of internal revenue; Edgar Allen Poe v. [same]; estate of L. B. Keene Claggett, T. West Claggett, J. Kemp Bartlett, and Edgar Allen Poe, executors, v. [same, findings of fact and opinion]; docket nos. 63629-630, 63632, promulgated June 6, 1933.

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