Fay, Minnie M., Trust A. Minnie M. Fay Trust A, Virgil C. Brink and Allen M. Fay, trustees, v. commissioner of internal revenue; Minnie M. Fay Trust C, Virgil C. Brink and Allen M. Fay, trustees, v. [same]; Minnie M. Fay Trust S., Virgil C. Brink and Allen M. Fay, trustees, v. [same, findings of fact, and opinion]; docket nos. 98900-902, 99522-524, promulgated Sept. 27, 1940.

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