Hallowell, Richard P., 2d. Richard P. Hallowell, 2d, v. commissioner of internal revenue; Durham Jones v. [same]; William E. Jones and Lillian D. Jones, husband and wife, v. [same]; Frank A. Mason v. [same]; Thomas C. Thacher, jr., and Vera M. Thacher, husband and wife, v. [same, findings of fact and opinion]; docket nos. 84777-781, promulgated Jan. 5, 1939.