Cohen, B. Brasley. Estate of B. Brasley Cohen, William F. Cole and Paula C. Lubic, co-administrators, and William F. Cole [et al.] as guardian of Betty Lou Cole, Paula C. Lubic as guardian of Arthur Meyran Lubic, as distributees of B. Brasley Cohen, v. commissioner of internal revenue, findings of fact [and opinion]; docket no. 7112, promulgated Apr. 8, 1947.