Bowlen, P. D. P. D. Bowlen, (alleged) withholding agent for Guelph Texas Oil Syndicate, v. commissioner of internal revenue; P. D. Bowlen, (alleged) withholding agent for Toronto Texas Oil Syndicate, v. [same, findings of fact and opinion]; docket nos. 1430-31, promulgated Dec. 18, 1944.

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