Day, Mrs. Gertrude B. Estate of Gertrude Bucknell Day, Fidelity-Philadelphia Trust Company and Samuel Price Wetherill, trustees and transferees, v. commissioner of internal revenue; estate of Gertrude Bucknell Day, Samuel Price Wetherill, executor, v. [same], opinion; docket nos. 100644-645, promulgated May 16, 1941.