Case, Montgomery B. Montgomery B. Case v. commissioner of internal revenue; Philip L. Gerhardt v. [same]; E. Morgan Barradale v. [same]; Billings Wilson v. [same]; John J. Mulcahy v. [same], findings of fact [and opinion]; docket nos. 75816, 77375-377, 80769, promulgated Oct. 28, 1936.

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