Mygatt, Henry D. Henry D. Mygatt v. commissioner of internal revenue; Lillian P. Hayes and John A. Hayes, jr., as executors of John A. Hayes, v. [same]; F. Kingsley Rodewald v. [same]; Edwin D. Morgan, jr., v. [same]; Richard Whitney v. [same], opinion; docket nos. 76657-661, promulgated Dec. 29, 1936.