McCarthy, John J. Daniel J. Gallery and Robert B. Chittenden, as co-administrators with will annexed of John J. McCarthy, and Daniel J. Gallery, Robert B. Chittenden, and Marion I. McCarthy, trustees of McCarthy Family Trust, dated May 22, 1928, v. commissioner of internal revenue [findings of fact and opinion]; docket no. 91196, promulgated Nov. 22, 1938.

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