Leonard, J. M. J. M. Leonard v. commissioner of internal revenue; Mary Leonard (Mrs. J. M. Leonard) v. [same]; Mary Leonard Trust #1, J. M. Leonard, trustee, v. [same]; Miranda Leonard Trust #1, J. M. Leonard, trustee, v. [same]; Martha Leonard Trust #1, J. M. Leonard, trustee, v. [same, findings of fact and opinion]; docket nos. 555-556, 578, 577, and 579, promulgated Apr. 30, 1945.