Simmons, Wallace D. Edward C. Simmons II and St. Louis Union Trust Company, as executors of Wallace D. Simmons, v. commissioner of internal revenue; Edward H. Simmons v. [same]; Richard W. Simmons, Virginia W. Simmons, and St. Louis Union Trust Company, as executors of George W. Simmons, v. [same, findings of fact and opinion]; docket nos. 47210-212, promulgated Apr. 3, 1935.