Fortson, Joe B. Joe B. Fortson v. commissioner of internal revenue; Lyda Fortson v. [same]; estate of John T. Fortson, H. C. Bartlett, T. D. Queen, and R. F. Bartlett, independent executors, v. [samel; Viola Fortson v. [same, findings of fact and opinion]; docket nos. 104269-272, promulgated June 23, 1942.