
    Carolyn F. ABEL, as Personal Representative of the Estate of William G. Abel, deceased, Appellant, v. The UNITED STATES of America, Appellee.
    No. 81-2211.
    District Court of Appeal of Florida, Fourth District.
    July 21, 1982.
    James I. Ridley of Friedrich, Blackwell, Mikos & Ridley, P. A., Fort Lauderdale, for appellant.
    Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ann B. Durney and Stephen Gray, Attys., Tax Div., Washington, D. C., Atlee W. Wampler, III, U. S. Atty., and Ira F. Gropper, Asst. U. S. Atty., for appellee.
   PER CURIAM.

Affirmed on the authority of United States v. Summerlin, 310 U.S. 414, 60 S.Ct. 1019, 84 L.Ed. 1283 (1940) and United States v. Embrey, 145 Fla. 277, 199 So. 41 (1940).

ANSTEAD and HERSEY, JJ., and OWEN, WILLIAM C., Jr., (Retired) Associate Judge, concur.  