
    ESTATE of Walburga HEDRICK, Deceased, aka Walburga Oesterreich, Ray Bert Hedrick, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 26292.
    United States Court of Appeals, Ninth Circuit.
    April 14, 1972.
    Rehearing Denied June 28, 1972.
    Charles I. Rosin (argued), Los An-geles, Cal., for petitioner.
    Michael Paup (argued), William Mas-sar, Meyer Rothwacks, Johnnie Walters, Asst. Atty. Gen., K. Martin Worthy, Washington, D. C., for respondent.
    Before CHAMBERS and JERTBERG, Circuit Judges, and CROCKER, District Judge.
    
    
      
       The Honorable M. D. Crocker, United States District Judge for the Eastern District of California, sitting by designation.
    
   PER CURIAM:

The decision of the Tax Court, pursuant to our Estate of Hedrick v. Commissioner of Internal Revenue, 406 F.2d 587 (9th Cir., 1969), is affirmed.

On remand, the Tax Court, in reconstructing the transaction, adopted as to the Hedrick Estate a rate of 7%. This resulted in establishing an original sale value, as reconstructed of an amount about twice the actual cash value of the property at the time of sale.

We find the decision complies with our mandate. The present objections of the Hedrick Estate are primarily directed at our prior opinion, which has become the law of the eases. 
      
      . Earlier decisions concerned with the same transaction are Oesterreich v. Commissioner of Internal Revenue, 226 F.2d 798 (9th Cir. 1955), Commissioner of Internal Revenue v. Wilshire Holding Corp., 288 F.2d 799 (9th Cir. 1961), and Estate of Hedrick v. Commissioner of Internal Revenue, 406 F.2d 587 (9th Cir. 1969).
     