Elkhorn Coal Company v. commissioner of internal revenue; William O. Atwater, jr., v. [same]; David H. Atwater v. [same]; John J. Atwater v. [same]; Margaret A. Olds v. [same]; Lena C. Hutchins v. [same]; Charles P. Hutchins v. [same, opinion]; docket nos. 49064-70, promulgated Jan. 28, 1936.