
    Nathaniel KING’S ESTATE et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7780.
    Circuit Court of Appeals, Third Circuit.
    Argued Oct. 20, 1941.
    Decided Oct. 20, 1941.
    Bernard Freedman, of Newark, N. J., for petitioners.
    Bernard Chertcoff, Sp. Asst, to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and S. Dee Hanson, Sp. Assts. to the Atty. Gen., for respondent.
    Before BIGGS, MARIS, and GOODRICH, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals is affirmed.  