Miller, Prudence, Trust. Prudence Miller Trust, Harold A. Miller and Jane S. Miller, trustees, v. commissioner of internal revenue; Achsah Jane Miller Trust, Harold A. Miller and Jane S. Miller, trustees, v. [same]; Joanne Miller Trust, Harold A. Miller and Jane S. Miller, trustees, v. [same] findings of fact [and opinion]; docket nos. 7503-4, 7506, promulgated Nov. 29, 1946.

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