Walker, Talbot C. Talbot C. Walker v. commissioner of internal revenue; Susan D. Talbot, A. G. Harms, Weils Fargo Bank & Union Trust Company, executrix and executors of William H. Talbot, v. [same]; Wells Fargo Bank & Union Trust Company, administrator with will annexed of Frederick C. Talbot, v. [same], opinion; docket nos. 20407, 20409, 20411, promulgated Feb. 28, 1933.