Andrus, John E. (Trust no. 1). Trust under agreement dated Dec. 30, 1921, by John E. Andrus (Trust no. 1), Central Hanover Bank and Trust Company, Hamlin F. Andrus and William H. Taylor, trustees, v. commissioner of internal revenue, findings of fact [and opinion]; docket no. 7105, promulgated Aug. 16, 1946.