DEARING v. COMMISSIONER OF INTERNAL REVENUE

Walter M. Van Nort, of Dallas,

, for

A.F. Prescott

Sewall Key, Sp.

to

,

W. Morris,

,

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

Ralph E. Smith, Sp.

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