Orndorff, Harry C. Malcolm D. Champlin, administrator c. t. a. of Harry C. Orndorff, v. commissioner of internal revenue; Worcester County Trust Company (successor to Worcester Bank & Trust Company) trustee and transferee of property of Harry C. Orndorff, v. [same, findings of fact and opinion]; docket nos. 8273, 8287, promulgated Feb. 27, 1946.