Blum, Herbert J. Nos. 6236-39, in Court of Appeals for District of Columbia, Herbert J. Blum v. Guy T. Helvering, commissioner of internal revenue; Frank E. Altrin [Alstrin] v. [same]; Benjamin F. Stein v. [same]; L. Montefiore Stein v. [same], on petition for review of decisions of Board of Tax Appeals; brief for respondent.

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