Wetherill, Horace G. Estate of Horace G. Wetherill, J. A. Cornett, as administrator of said Horace G. Wetherill, v. commissioner of internal revenue; Horace G. Wetherill Trust, Crocker First National Bank of San Francisco, individually, and as trustee of said Trust, v. [same]; Board of Regents of University of Colorado v. [same, findings of fact and opinion]: docket nos. 1275-77, promulgated Jan. 31, 1945.