Hazard, Mrs. Laura P. William Tilden Pelton Hazard, Katharine Hazard Moss, and Jessie Hazard Leonard, executors of Laura Pelton Hazard, v. commissioner of internal revenue; Irving Trust Company, trustee under indenture of trust of Laura Pelton Hazard, dated Nov. 27, 1928, v. [same], findings of fact [and opinion]; docket nos. 89684-685, promulgated June 30, 1939.