Golden, Elizabeth B. Delia B. Golden, executrix of Elizabeth B. Golden, v. commissioner of internal revenue; Fidelity Trust Company, co-executor of Charles E. Golden, v. [same]; Clayton W. Anderson and Melford J. Anderson, executors of E. V. Anderson, v. [same]; estate of Charles E. Golden, Fidelity Trust Company, co-executor, v. [same, findings of fact and opinion]; docket nos. 91451-453, 92621, promulgated Apr. 5, 1939.