Grant, Josephine C., Trust. John D. McKee, S. Waldo Coleman, and Bank of California, N. A., trustees, Josephine C. Grant Trust, v. commissioner of internal revenue; John D. McKee, S. Waldo Coleman, and Bank of California, N. A, trustees, Edith Grant Magee Trust, v. [same, findings of fact and opinion]; docket nos. 82177-178, promulgated Jan. 8, 1937.