Brouillard, H. E. [United States circuit court of appeals, 10th circuit, no. 888, Jan. term, 1934, commissioner of internal revenue vs. H. E. Brouillard; no. 945, same vs. Shepherd Syndicate, by Ralph J. Pryor and Henry Rosenthal, trustees; no. 951, same vs. Pryor and Lockhart Development Company, on petition to review decision of Board of Tax Appeals; proceedings.]