MUTUAL AID BENEFIT v. COMMR. OF INT. REV

Wall, Haight, Carey Hartpence, of Jersey City, N.J. (Thomas G. Haight, of Jersey City, N.J.,

Robert H. Montgomery, of Washington, D.C., of counsel) for

G.A. Youngquist,

,

Sewall Key

Harvey R. Gamble, Sp.

(Harvey R. Gamble,

Counsel, Bureau of Internal Revenue,

Joe S. Franklin, Sp.

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