Bodine, William W. Fidelity-Philadelphia Trust Company, alleged trustee and transferee [of property of William W. Bodine], v. commissioner of internal revenue; Samuel T. Bodine, alleged transferee and donee [of property of Willim W. Bodine], v. [same], findings of fact [and opinion]; docket nos. 112781-782, promulgated Apr. 26, 1944.

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