Gerstle, Mark L. Mark L. Gerstle et al. v. commissioner of internal revenue [findings of fact and opinion]; docket nos. 54216, 54379, 61367, 62854-856, 62911, 62944-947, 63669, 64421, 64835-836, 65380, 65592, 67554, 68221, 70623, promulgated Dec. 31, 1935.