Denniston, Mrs. Eleanor H. Edward E. Denniston, executor of Eleanor H. Denniston, v. commissioner of internal revenue; Anna H. Denniston, transferee, v. [same]; Pennsylvania Company for Insurance on Lives and Granting Annuities and Joseph S. Clark, trustees and transferees, v. [same, findings of fact and opinion]; docket nos. 86175, 86573, 86579, promulgated Nov. 1, 1938.

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