Bowen, Edwin L. Edwin L. Bowen v. commissioner of internal revenue; Donald N. Waterbury v. [same]; Charlotte M. Waterbury v. [same]; Whitford N. Waterbury v. [same]; Eugene W. Waterbury v. [same], findings of fact [and opinion]; docket nos. 62985, 73380-383, promulgated Oct. 17, 1935.