
    ESTATE of Warren H. POLEY, Emily C. P. Longstreth, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9535.
    Circuit Court of Appeals, Third Circuit.
    Argued Feb. 17, 1948.
    Decided Feb. 27, 1948.
    Rehearing Denied March 25,1948.
    Walter C. Longstreth, of Philadelphia, Pa., for petitioner.
    Helen Goodner, of Washington, D. C., (Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Robert N. Anderson and Newton K. Fox, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before McLAUGHLIN, O’CONNELL, and KALODNER, Circuit Judges.
   PER CURIAM.

The questions here involve the valuation by the Tax Court of certain shares of estate stock and failure of that court to apply the blockage rule to the problem of the value of the shares.

It is not our function in this type of case to substitute our conclusions and inferences for those of the Tax Court. The facts and circumstances furnish a reasonable basis for the conclusion that body reached.

The decision will be affirmed.  