Nutter, George R. Estate of George R. Nutter, Edward F. McClennen, E. Louise Malloch and Alfred L. Fish, executors of George R. Nutter, v. commissioner of internal revenue; Charles R. Nutter and Medora A. Nutter v. [same], findings of fact [and opinion]; docket nos. 99701, 104422, promulgated Jan. 7, 1942.