Donner, Joseph W., jr. Carroll E. Donner and Marine Trust Company of Buffalo, guardians of property of Joseph W. Donner, jr. v. commissioner of internal revenue; Carroll E. Donner and Marine Trust Company of Buffalo, executors of Joseph W. Donner, v. [same]; Carroll E. Donner v. [same, findings of fact and opinion]; docket nos. 60235-237, promulgated Apr. 16, 1935.