Duke, Angier B. City Bank Farmers Trust Company, as trustee of trust under last will and testament of Angier B. Duke, for benefit of Anthony Newton Duke, v. commissioner of internal revenue; City Bank Farmers Trust Company, as trustee of trust under last will and testament of Angier B. Duke, for benefit of Angier B. Duke, jr., v. [same], findings of fact [and opinion]; docket nos. 76031, 76046, promulgated Jan. 4, 1939.