Wood, H. O., jr. H. O. Wood, jr., v. commissioner of internal revenue; C. O. M. Sprague v. [same]; J. F. B. Mitchell v. [same]; J. T. Terry, jr., v. [same]; Willis D. Wood v. [same, opinion]; docket nos. 65832-835, 69844, promulgated Dec. 31, 1935.