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BRIDGEPORT-CITY TRUST COMPANY, Surviving Trustee of the ESTATE OF I. De-Ver WARNER v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
Decision affirmed on authority of Helvering v. Butterworth (In re Pardee), 290 U.S. 365, 54 S.Ct. 221, 78 L.Ed. 365, and Warner v. Commissioner, 66 F.(2d) 403 (C.C.A.2).