Golden, Mrs. Elisabeth B. Nos. 7198-7200, in circuit court of appeals for 3d circuit, Oct. term, 1939, Delia B. Golden, executrix of Elizabeth B. Golden v. commissioner of internal revenue; estate of Charles E. Golden, Fidelity Trust Company, co-executor, v. [same]; Clayton W. Anderson and Melford J. Anderson, executors of E. V. Anderson, v. [same], on petitions for review of decisions of Board of Tax Appeals; brief for respondent.

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