Morley Cypress Trust, schedule B, Abigail M. Morgana and W. H. Morley, trustees, v. commissioner of internal revenue; Morley Cypress Trust, schedule A, W. H. Morley and Abigail M. Morgana, trustees, v. [same]; trust for benefit of Minnie A. Page et al., u/w of Lawrence M. Morley, Gonesee Valley Trust Company and John P. Morse, trustees, v. [same], opinion; docket nos. 112196-197, 112511, promulgated Jan. 19, 1944.

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