McCord, H. Y. H. Y. McCord v. commissioner of internal revenue; E. M. Hudson v. [same]; Ida B. Summers v. [same]; Citizens & Southern National Bank, trustee, Frank B. Coleman Trust v. [same]; Catherine M. Williamson v. [same], opinion; docket nos. 65680-682, 65738, 65888, promulgated Oct. 16, 1934.