Orthwein, William J. St. Louis Union Trust Company, as successor trustee to Liberty Central Trust Company, as sole residuary legatee and distributee of American estate of William J. Orthwein, joined by Mercantile Commercce Bank & Trust Company, successor trustee to Mercantile Trust Company, of trust created by trust indenture of William J. Orthwein, dated Jan. 1, 1920, v. commissioner of internal revenue, [findings of fact and opinion]; docket no. 47633, promulgated May 16, 1933.

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