Fidelity National Bank and Trust Company, alleged to be association taxable as corporation, v. commissioner of internal revenue; Fidelity National Bank and Trust Company of Kansas City, national banking association, v. [same]; Henry C. Flower, Lester W. Hall, and W. D. Johnson, trustees for stockholders of Fidelity National Bank and Trust Company of Kansas City of record, Dec. 31, 1928, v. [same, findings of fact and opinion]; docket nos. 85644, 85648-649, promulgated Mar. 15, 1938.