AMES v. COMMISSIONER OF INTERNAL REVENUE

A.W. Clapp, Charles W. Briggs,

Wayne C. Gilbert, all of St. Paul,

, for

James W. Morris,

, Sewall Key, Sp.

to

,

J.P. Wenchel, Chief Counsel, Bureau of Internal Revenue,

C.E. Lowery, Sp.

, Bureau of Internal Revenue, both of Washington, D.C., for