
    John S. OWENS et ux., Appellants, v. W. A. THOMAS, Collector of Internal Revenue for the Second Collection District of Texas (Kate R. Thomas, Community Survivor of the Estate of herself and W. A. Thomas, deceased, substituted as party appellee in the place and stead of W. A. Thomas, deceased), Appellee.
    No. 11483.
    Circuit Court of Appeals, Fifth Circuit.
    Nov. 15, 1946.
    Harry C. Weeks, of Fort Worth, Tex., for appellants.
    Sewall Key, Acting Asst. Atty. Gen., and Lester L. Gibson, Sp. Asst, to Atty. Gen., both of Washington, D. C., and Robert B. Young, JL, U. S. Atty., of Fort Worth, Tex., for appellee.
    Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.
   PER CURIAM.

On the authority of Commissioner of Internal Revenue v. Flowers, 326 U.S. 465, 66 S.Ct. 250, the judgment is affirmed.  