Hales, W. T. Estate of W. T. Hales, K. Cavett and First National Bank and Trust Company of Oklahoma City, Okla., executors, v. commissioner of internal revenue; Mrs. Oneta Hales v. [same]; George A. Hales v. [same]; W. T. Hales, jr., v. [same, opinion]; docket nos. 93208-211, promulgated Dec. 22, 1939.