
    ESTATE of Louis SOLOWEY, by Lillian Halpern, Louis Shapiro, and Bessie Solowey, Executors, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 243, Docket 21958.
    United States Court of Appeals Second Circuit.
    Argued June 6, 1951.
    Decided June 25, 1951.
    Alfred Cerceo, Louis Shapiro and Michael Muccia, all of New York City, E. Paul Yaselli, New York City, of counsel, for petitioner.
    Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson, Richard D. Harrison, Sp. Assts. to Atty. Gen., for respondent.
    Before CHASE, CLARK and FRANK, Circuit Judges.
   PER CURIAM.

Decision affirmed on Opinion below. IS T.C. 188.  