Reviews two volumes the book "Montgomery's Federal Taxes." Vol 1., "Corporations and Partnerships, 1951-52," by Robert H. Montgromery, Conrad B. Taylor, Mark E. Richardson; vol. 2, "Estates, Trusts and Gifts, 1951-52," by Robert H. Montgromery, James O. Wynn, C. Harold Blattmachr.
Cannon et al. (Wed,) studied this question.