
    ESTATE of Warren F. BLEECKER, Deceased, Eleanor C. Warren, formerly Eleanor C. Bleecker, Executrix, v. COMMISSIONER OF INTERNAL REVENUE.
    No. 2517.
    Circuit Court of Appeals, Tenth Circuit.
    Feb. 20, 1943.
    Frank L. Moorhead, of Boulder, Colo., for petitioner.
    Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., for respondent.
    Before PHILLIPS, Circuit Judge, and SYMES, District Judge.
   PER CURIAM.

Judgment, 45 B.T.A. 707, affirmed pursuant to stipulation, on authority of Cheley v. Commissioner of .Internal Revenue, 10 Cir., 131 F.2d 1018, decided November 4, 1942.  