Knapp, Louise S. Trust A, no. 3586, for benefit of Sarah Estelle Knapp Russell and Louise Russell, under deed and agreement dated May 10, 1922, by Louise Savage Knapp, deceased, Central Hanover Bank and Trust Company, trustee, v. commissioner of internal revenue; Trust B, no. 3487, for benefit of Sarah Estelle Knapp Russell and Phebe Russell, under deed and agreement dated May 10, 1922, by Louise Savage Knapp, deceased, Central Hanover Bank and Trust Company, trustee, v. [same]; Trust C, no. 3588, for benefit of Sarah Estelle Knapp Russell and Isabel Russell, under deed and agreement dated May 10, 1922, by Louise Savage Knapp, deceased, Central Hanover Bank and Trust Company, trustee, v. [same, findings of fact and opinion]; docket nos. 101753-755, promulgated Apr. 7, 1942.