Reynolds, Richard J. Safe Deposit and Trust Company of Baltimore, trustee under wills of R. J. Reynolds, and Katharine S. Johnston, and deed of Katharine S. Johnston, and decree of superior court of Forsyth County, N. C., v. commissioner of internal revenue; Estates Administration, Inc., administrator of Zachary Smith Reynolds, v. [same, findings of fact and opinion]; docket nos. 86394-395, promulgated June 19, 1940.