Slayton, Mrs. Luella H. Luella Hoyt Slayton v. commissioner of internal revenue; Virginia S. Straw, Hovey E. Slayton, jr., Edward F. Messinger, executors of Hovey E. Slayton, v. [same, findings of fact and opinion]; docket nos. 57267-268, promulgated Jan. 26, 1934.