
    ESTATE of Mortimer B. FULLER, Deceased, Kathryn S. Fuller, Edward L. Fuller, Mortimer B. Fuller, Jr., and Henry S. Fuller, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 9669.
    United States Court of Appeals Third Circuit.
    Argued Oct. 21, 1948.
    Decided Dec. 13, 1948.
    Warren W. Grimes, of Washington, D. C., for petitioner.
    S. Dee Hanson, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.
    Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.
   PER CURIAM.

The decision of the Tax Court will be affirmed upon its opinion as reported in 9 T.C. 1069.  