Coppet, Henry de. United States Trust Company of New York, as trustee of estate of Henry de Coppet for remainder interest after Gertrude de Coppet, v. commissioner of internal revenue; United States Trust Company of New York, as trustee of estate of Henry de Coppet for remainder interest after Beatrice de Coppet, v. [same, opinion]; docket nos. 60389-390, promulgated Oct. 31, 1934.