Nos. 3816-22, in court of appeals for 10th circuit, Max Cohen v. commissioner of internal revenue; [same] v. [same]; Robert L. Carnahan v. [same]; [same] v. [same]; G. A. Comeaux v. [same]; Fred D. Clemons v. [same; Ralph Leonard Polk v. [same], on petitions for review of decisions of Tax Court, brief for respondent.

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