Beugler, Hugh M. Trust by Hugh M. Beugler, under deed dated Apr. 5, 1930, between said Hugh M. Beugler, and Irving Trust Company, as trustee, for benefit of Lois Dale Beugler, Irving Trust Company, trustee, v. commissioner of internal revenue; trust by Hugh M. Beugler, under deed dated Oct. 22, 1927, between said Hugh M. Beugler and American Exchange Irving Trust Company, as trustee, for benefit of Bertha L. Beugler, Irving Trust Company, trustee, v. [same]; estate of Hugh M. Beugler v. [same, findings of fact and opinion]: docket nos. 111041-42. 111046. promulgated Nov. 30, 1943.

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