Schuhmacher, Kathrine. Kathrine Schuhmacher v. commissioner of internal revenue; estate of Henry C. Schuhmacher, H. C. and John Schuhmacher, executors, v. [same]; estate of Julia Agnes Robson. Max R. Robson, sr., executor, v. [same, findings of fact and opinion]; docket nos. 6152-54. promulgated Feb. 28, 1947.