Connelly, James A. James A. Connelly et al. v. commissioner of internal revenue, opinion; docket nos. 44081-83, 44089-90, 45745-746, 45833-834, 46267, 48120-121, 48143, 51967, 54713-714, 60566, 60745-746, 66948, promulgated Apr. 10, 1934.