Sweeney. George J. Mellinger, John S. Mellinger, Carl F. Doehring, individually and as testamentary trustees under will of Mary Ann Sweeney, Michael J. Mellinger, and Mrs. Elma D. Gilbert, joined pro forma by her husband, T. Bruce Gilbert, v. United States; special findings of fact [conclusion of law, and opinion of court], decided Feb. 7, 1938.