Beals, John D. Estate of John D. Beals, John D. Beals, jr., and Douglas Nicholson, executors, v. commissioner of internal revenue; Walter R. Comfort v. [same]; William J. Weller v. [same]; Harold W. Comfort v. [same]; Robcliff V. Jones v. [same], opinion; docket nos. 56389-393, promulgated Dec. 31, 1934.