Lipe, Willard C., jr. First Trust & Deposit Company and Gwynn W. Hoyt, as guardians of property of Willard C. Lipe, jr., v. commissioner of internal revenue; First Trust & Deposit Company and Gwynn W. Hoyt, as guardians of property of Gordon C. Line, v. [same]; First Trust & Deposit Company and Gwynn W. Hoyt, as guardians of property of Suzanne H. Lipe, v. [same, findings of fact and opinion]; docket nos. 90749-751, promulgated Jan. 19, 1940.

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