Cutcheon, Franklin W. M. Estate of Franklin W. M. Cutcheon, Lyman Rhoades, Robert Munro Ferguson and John B. Marsh, as trustees and transferees, v. commissioner of internal revenue; estate of Franklin W. M. Cutcheon, Sarah F. Cutcheon, transferee, v. [same], opinion; docket nos. 110324-325, promulgated Apr. 17, 1944.