Vanderbilt, Alfred G. George Vanderbilt Trust, Henry B. Anderson, and Frederick W. Vanderbilt, as trustees under last will and testament of Alfred G. Vanderbilt. v. commissioner of internal revenue; Henry B. Anderson and Frederick W. Vanderbilt, as trustees under last will and testament of Alfred G. Vanderbilt, of trust for Alfred G. Vanderbilt, v. [same], findings of fact [and opinion]; docket nos. 70489-490, promulgated Nov. 26, 1937.