Burkhartsmeier, Daniel. Northern Trust Company, as distributee of estate of Daniel Burkhartsmeier, addressed as estate of Daniel Burkhartsmeier, v. commissioner of internal revenue: Northern Trust Company, as trustee addressed as Daniel Burkhartsmeier Trust under will. #14568, Northern Trust Company, trustee, v. [same, findings of fact and opinion]; docket nos. 1648, 1768, promulgated Jan. 3, 1945.