Opinions. 22, 26. Guy T. Helvering, commissioner of internal revenue, vs. R. A. Sprouse, on writ of certiorari to circuit court of appeals for 9th circuit; Emit H. Strassburger vs. commissioner of internal revenue, on writ of certiorari to circuit court of appeals for 2d circuit; Apr. 5, 1943. n. p.

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