23 T.C. 305, 1954 U.S. Tax Ct. LEXIS 38
Docket Nos. 34165, 34388, 34715, 34716, 34842, 34843, 34863, 34864, 34865, 34906, 34907, 34953, 34961, 34962, 34963, 34964, 34965, 34966, 34967, 34968, 34969, 34970, 34971, 38412, 40703, 40704, 40705, 40706, 40782