Knox, James H., Trust. James H. Knox Trust, Percival G. Bixby, George E. Merrill and Manufacturers & Traders Trust Company, co-trustees, v. commissioner of internal revenue; Alice B. Knox Trust, Percival G. Bixby, George E. Merrill and Manufacturers & Traders Trust Company, co-trustees, v. [same]; Alice K. Scobie Trust, Percival G. Bixby, George E. Merrill and Manufacturers & Traders Trust Company, co-trustees, v. [same], opinion; docket nos. 108700-702, promulgated Oct. 31, 1944.