Kohler, G. A. E. Estate of G. A. E. Kohler, Mary E. Kohler, administratrix, v. commissioner of internal revenue; Mary K. Kohler, transferee of estate of G. A. E. Kohler, v. [same]; John B. Kohler, transferee of estate of G. A. E. Kohler, v. [same, findings of fact and opinion]; docket nos. 76208, 79606-607, promulgated June 10, 1938.

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