
    Caroline H. McDOWELL, Executrix of Estate of Jesse C. McDowell, Deceased, Appellant, v. D. B. HEINER, Collector of Internal Revenue, Appellee.
    (Circuit Court of Appeals, Third Circuit.
    December 7, 1926.)
    No. 3511.
    Appeal from the District Court of the United States for the Western District of Pennsylvania; W. H. Seward Thomson, Judge.
    William G. Heiner, of Pittsburgh, Pa., for appellant.
    Charles T. Hendler, of Washington, D. C., John D. Meyer, U. S. Atty., and W. J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa., and A. W. Gregg and Chester A. Gwinn, both of Washington, D. C., for appellee.
    Harry C. Weeks, of Wichita Palls, Tex., amicus curiae.
    Before BUFFINGTON, WOOLLEY, and DAYIS, Circuit Judges.
   PER CURIAM.

The opinion of the court below, reported at 9 F.(2d) 120, is so full and satisfactory that a further one by this court cannot perforce be but an attempt to restate what that court satisfactorily said. We therefore restrict ourselves to adopting its opinion and affirming its decree, dismissing plaintiff’s biR.  