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Morris FRIED and Rose Moskowitz, Executors of the Estate of Henry Fried, Deceased, Appellants, v. Stanley GRANGER, Collector of Internal Revenue
PER CURIAM.
We have reviewed the record in this case and after consideration of the briefs and the oral argument of the parties we conclude that the judgment of the court below *151 should he affirmed upon the opinion of Judge Stewart, 105 F.Supp. 564.
Accordingly, the judgment complained of will be affirmed.
