Stokes, Thomas. Nos. 7598-7601, in circuit court of appeals for 3d circuit, Thomas Stokes v. commissioner of internal revenue; Edwin N. Benson, jr., and Ethel W. Benson v. [same]; John Strawbridge v. [same]; Rhoda Howe Low v. [same], on petition for review of decision of Board of Tax Appeals; brief for respondent.

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