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COMMISSIONER OF INTERNAL REVENUE v. Philip L. GERHARDT, Respondent SAME v. Billings WILSON, Respondent SAME v. John J. MULCAHY
PER CURIAM.
Orders affirmed in open court on authority of Brush v. Commissioner (C.C.A.) 85 F.2d 32; Ten Eyck v. Commissioner (C.C.A.) 76 F.2d 515, and People ex rel. Rogers v. Graves, 299 U.S. 401, 57 S.Ct. 269, 81 L.Ed. 306.