MICHAEL v. COMMISSIONER OF INTERNAL REVENUE

S. Wallace Dempsey, of Washington, D.C. (Thomas Dowd, of Salamanca, N.Y., of counsel), for appellants. Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, John MacC. Hudson, and Ellis N. Slack, Sp. Assts. to Atty. Gen., for appellee.