Clement, Stephen M. Stephen M. Clement v. commissioner of internal revenue; William S. Rogers v. [same]; Ella C. Goodyear v. [same]; William A. Rogers v. [same]; Norman P. Clement, as trustee of estate of Stephen M. Clement, v. [same], opinion; docket nos. 50805, 50861-864, promulgated May 17, 1934.