Fitzgerald, G. P. G. P. Fitzgerald, nonresident alien, care of R. J. Arnett, agent, v. commissioner of internal revenue; R. J. Arnett, agent for withholding account of G. P. Fitzgerald, nonresident alien, v. [same]; R. J. Arnett, trustee for G. P. Fitzgerald, nonresident alien, v. [same, findings of fact and opinion]; docket nos. 1565-67, promulgated Dec. 20, 1944.

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