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OHIO NATIONAL BANK, of Columbus, Ohio, Ancillary Administrator of the Estate of Anna C. Yantes, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
PER CURIAM.
The above cause coming on to be heard upon the record, the briefs of the parties, and the arguments of counsel in open court, and the court being duly advised,
Now, therefore, it is ordered that the decision appealed from be and is hereby affirmed, in accordance with the opinion of the Tax Court. 21 T.C. 830.
