Dort, J. Dallas. Nos. 5968 and 5969, in Court of Appeals of District of Columbia, Apr. term, 1933, Marcia Webb Dort, administratrix de bonis non with will annexed of J. Dallas Dort, v. Guy T. Helvering, commissioner of internal revenue; Guy T. Helvering, commissioner of internal revenue, v. Marcia Webb Dort, administratrix de bonis non with will annexed of J. Dallas Dort, on petitions for review of decision of Board of Tax Appeals; brief for commissioner of internal revenue.

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