
    CHEMICAL BANK & TRUST COMPANY, as Executor of Siegfried Kahn, Deceased, Appellee, v. Rea Forhan PEDRICK, as Administratrix of William J. Pedrick, Deceased, Appellant.
    No. 126, Docket 21846.
    United States Court of Appeals Second Circuit.
    Argued Jan. 3, 1951.
    Decided Jan. 19, 1951.
    Ellis N. Slack, Sp. Asst, to Atty. Gen., Irving H. Saypol, U. S. Atty., John D. Kelly, Asst. U. S. Atty., New York City, Theron Gaudle, Asst. Atty. Gen., George D. Webster, Washington, D. C., for defendant-appellant.
    Edward Lee, New York City, Eisman, Lee, Corn, Lewine & Sheftel, New York City, for plaintiff-appellee.
    Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Judgment affirmed on the authority of Jandorf’s Estate v. Commissioner of Intemal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.  