Jamieson Associates, Inc., v. commissioner of internal revenue: Margaret Wainwright, John W. Wainwright, executor, v. [same]; Seaside Improvement Company v. [samel; John W. Wainwright v. [samel; Wainwright and Smith Company v. [same]; Wainwright, Remsen, and Tator Corporation v. [same, findings of fact and opinion]; docket nos. 75717, 76899. 77018-19. 77212-213, promulgated Jan. 20, 1938.