Highlands, Evanston-Lincolnwood Subdivision, 1st addition, trust no. 1546, Central Republic Trust Company, as successor trustee by consolidation, v. commissioner of internal revenue; Highlands, Evanston-Lincolnwood Subdivision, trust no. 1521, Central Republic Trust Company, as successor trustee by consolidation, v. [same], findings of fact [and opinion]; docket nos. 74464-465, promulgated June 12, 1935.