Pettus, James T. James T. Pettus v. commissioner of internal revenue; James T. Pettus Trust for Irene Pettus, May W. Pettus, trustee, appearing only and solely as such trustee for purpose of denying existence of James T. Pettus Trust for Irene Pettus, v. [same]; James T. Pettus Trust for James T. Pettus, jr., May W. Pettus, trustee, appearing only and solely as such trustee for purpose of denying existence of James T. Pettus Trust for James T. Pettus, jr., v. [same, findings of fact and opinion]; docket nos. 102775-777, promulgated Dec. 2, 1941.