Lea, Mrs. Helen S. Helen Sperry Lea v. commissioner of internal revenue; Edward G. Sperry, executor of Elmer A. Sperry, v. [same]; Edward G. Sperry v. [same]; Elmer A. Sperry, jr., v. [same]; Edward G. Sperry, administrator of Zula A. Sperry, v. [same, findings of fact and opinion]; docket nos. 74287, 74296-299, promulgated Jan. 12, 1937.