Cassatt, Alexander J. Alexander J. Cassatt v. commissioner of internal revenue; Clement A. Griscom, 3rd, v. [same]; T. Ellwood Webster v. [same]; Charles Watson, 3rd, and Polly Fay Watson, husband and wife, v. [same]; Gerard H. Coster v. [same, findings of fact and opinion]; docket nos. 102619-621, 103694, 104256, promulgated July 28, 1942 [1942.]

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