
    ESTATE of Isadore ZELLERBACH, Deceased. J. David ZELLERBACH and Harold L. Zellerbach, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 11795.
    Circuit Court of Appeals. Ninth Circuit.
    Aug. 12, 1948.
    As Amended Oct. 12, 1948.
    Philip S. Ehrlich and Albert A. Axelrod, both of San Francisco, Cal., for petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, George A. Stinson, Helen Goodner, and Carlton Fox, Sp. Assts. to Atty. Gen., for respondent.
    Before MATHEWS, STEPHENS, and ORR, Circuit Judges.
   PER CURIAM.

0n the grounds afld for the reasons state¿ jn its opinion, the decision of the Tax Court is affirmed. 9 T.C. 89.  