
    ESTATE of Johnson N. CAMDEN, Deceased, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9574.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 15, 1943.
    Bradley & Blanton, of Paris, Ky., and Woodward, Daw-son & Hobson, of Louisville, Ky., for petitioner,
    Samuel O. Clark, Jr., J. P. Wenchel, Se-wall Key, Bernard D. Daniels, J. Louis Monarch, and L. W. Post, all of Washington, D. C., for respondent.
    Before ALLEN, HAMILTON, and Mc-ALLISTER, Circuit Judges.
   PER CURIAM.

This case came on to be heard on the record and briefs and oral argument of counsel. On consideration wliereof, it is ordered that the decision of the United States Board of Tax Appeals (now the Tax Court of the United States), 47 B.T.A. 926, be and it hereby is affirmed upon the grounds and for the reasons stated in the findings of fact and opinion promulgated October 20, 1942.  