
    Henderson SUPPLEE, Jr., Mrs. Marie Supplee Dickson and Mrs. Elizabeth S. Kirk, Executor and Executrices of the Will of C. Henderson Supplee, Deceased, and Mrs. C. Henderson Supplee, Surviving Wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 7422.
    Circuit Court of Appeals, Third Circuit.
    April 8, 1941.
    Harry J. Alker, Jr., and Edward S. Weyl, both of Philadelphia, Pa., for petitioners.
    Warren F. Wattles, Sp. Asst, to Atty. Gen., for respondent.
    Before MARIS, JONES, and GOOD-RICPI, Circuit Judges.
   PER CURIAM.

The decision of the Board of Tax Appeals, 39 B.T.A. 902, is affirmed. In re Hoffman, D.C., 16 F.Supp. 391, affirmed Yocum v. Rothensies, 3 Cir., 87 F.2d 200.  