DUNCAN v. COMMISSIONER OF INTERNAL REVENUE

Oscar E. Waer, of Grand Rapids,

, for

G.A. Youngquist,

,

William Cutler Thompson

Sewall Key, Sp.

to

, both of Washington, D.C. (C.M. Charest,

Counsel, Bureau of Internal Revenue,

Stanley Suydam, Sp.

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