United States Board of Tax Appeals February 23, 1938, Docket Nos. 66701, 66702, 66703, 66718, 66766, 66767. (Crews v. Commissioner)

lead-opinion

OPINION.

Hill :

These proceedings are before us on mandates from the Circuit Court of Appeals in the following circumstances: The cases of Ralph W. Crews, No. 66701; Robert E. Crews, No. 66702; Amy Tresner, No. 66703; Mary Willis, No. 66718; and Charles Crews, No. 66766, were first considered by us, after hearing, and a report promulgated May 2, 1934, at 30 B. T. A. 615.