
    Mouryce PRICE, Delmas Price and Bobbye Price Fancher, Sole Surviving Heirs of the Estate of Tom Price, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
    No. 79-2458
    Summary Calendar.
    
    United States Court of Appeals, Fifth Circuit.
    Jan. 21, 1980.
    Alan L. Murray, Dallas, Tex., for plaintiffs-appellants.
    M. Carr Ferguson, Asst. Atty. Gen., Dept, of Justice, Tax Division, Gilbert E. Andrews, Chief, Appellate Sec., Washington, D. C., Kenneth J. Mighell, U. S. Atty., Fort Worth, Tex., Martha Joe Stroud, Asst. U. S. Atty., Dallas, Tex., Jonathan S. Cohen, R. Russell Mather, Attys., Tax Division, U. S. Dept, of Justice, Washington, D. C., for defendant-appellee.
    Before ÁINSWORTH, FAY and RANDALL, Circuit Judges.
    
      
       Fed.R.App.P. 34(a); 5th Cir.R. 18.
    
   PER CURIAM:

Affirmed on the basis of the district court opinion reported at 470 F.Supp. 136 (N.D. Tex.1979).

AFFIRMED.  