Allen, Bona, jr. Bona Allen, jr., and Evelyn Hembree Allen v. commissioner of internal revenue; Victor H. Allen and Lucile Gaston Allen v. [same]; estate of H. Wadleigh Allen, Bona Allen, jr., John Q. Allen, and Victor H. Allen, executors, v. [same]; John Q. Allen v. [same], opinion; docket nos. 93809-812, promulgated Jan. 30, 1940.