Hubbard, Mrs. Mildred M. Mildred M. Hubbard v. commissioner of internal revenue; Mildred M. Hubbard, formerly executrix of Edward Hubbard, v. [same]; Mildred M. Hubbard, as transferee of estate of Edward Hubbard, v. [same, findings of fact and opinion]; docket nos. 63837, 63878, 67569, promulgated May 2, 1934.