Rathborne, Joseph. Canal Bank and Trust Company, Richardson Leverich and Mrs. J. C. Rathborne, joint testamentary executors of Joseph Rathborne, and Canal Bank & Trust Company, trustee of last will and testament of Joseph Rathborne, v. commissioner of internal revenue, findings of fact [and opinion]; docket no. 71736, promulgated Apr. 17, 1934.

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