
    Althea Gibb HUNTER et al., as Executors of Florence Althea Gibb, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 108, Docket 20471.
    Circuit Court of Appeals, Second Circuit.
    April 23, 1948.
    Whitney North Seymour, and Francis J. Rogers, both of New York City (Courtland Kelsey, Leslie M. Rapp, and Richard D. Duncan, all of New York City, of counsel), for petitioner.
    George A. Stinson, of Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key and Melva M. Graney, Sp. Assts. to Atty. Gen., for respondent.
    Before L. HAND, AUGUSTUS N. HAND and CHASE, Circuit Judges.
   PER CURIAM.

Affirmed on the authority of Fidelity-Philadelphia Trust Co. v. Rothensies, 324 U.S. 108, 65 S.Ct. 508, 89 L.Ed. 783, 159 A.L.R. 227, and Commissioner v. Estate of Bayne, 2 Cir., 155 F.2d 475.  