Cushman, Mrs. Mary W. Estate of Mary W. Cushman, Hartford-Connecticut Trust Company, executor, v. commissioner of internal revenue; Louise C. Cushman, transferee of estate of Mary W. Cushman, v. [same]: estate of Mary W. Cushman, Phoenix State Bank and Trust Company, trustee under deed of trust from May W. Cushman, v. [same, findings of fact and opinion]; docket nos. 92882. 92881. 92883. promulgated Nov. 24, 1939.

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