
    Blanche O’BRIEN and Robert C. Roebling, Executors of the Estate of Karl G. Roebling, Deceased, Plaintiffs-Appellants, v. Edward L. STURGESS, Collector of Internal Revenue for the First District of New Jersey, Defendant-Appellee.
    No. 4449.
    Circuit Court of Appeals, Third Circuit.
    Jan. 8, 1931.
    Frank S. Bright, of Washington, D. C., H. Collin Minton, Jr., of Trenton, N. J., and Charles W. Jones and Lowndes C. Connally, both of Washington, D. C., for appellant.
    Phillip Forman, U. S. Atty., of Trenton, N. J., and I. S. Worth, Asst. U. S. Atty., of Riverside, N. J. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and T. H. Lewis, Jr., and E. J. Dowd, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for appellee.
    Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
   BUFFINGTON, Circuit Judge.

The question involved in this tax ease is, Where a decedent died within one year before passage of the Revenue Act of 1921, is the liability of his estate for a tax liability imposed by the Revenue Act of 1919 on death, but not collectible for one year thereafter, released and discharged by such act of 1921. The case turned on the meaning of the words of the act, “have accrued or may accrue.” After argument and full consideration, we adopt as our own the comprehensive and able opinion of the trial judge, which is printed in the margin, and on it affirm the judgment below. 
      
       Opinion of District Court will be found published in 39 E.(2d) 950.
     