Ehrman, Florence H. Florence H. Ehrman v. commissioner of internal revenue; Clara Hellman Heller v. [same]; I. W. Hellman, jr., deceased, Frances J. Hellman and Wells Fargo Bank & Union Trust Co., trustees under last will and testament, v. [same, findings of fact and opinion]; docket nos. 92448-450, promulgated Mar. 22, 1940.