Brinckerhoff, John H. John H. Brinckerhoff and Melba Brinckerhoff v. commissioner of internal revenue; John Stephan and C. Eleanor B. Stephan v. [same]; Beatrice Clary Davids v. [same]; George B. Clary v. [same, opinion]; dcket nos. 8905-8, promulgated May 14, 1947.