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COMMISSIONER OF INTERNAL REVENUE v. Winthrop H. BROOKS, Ashbel Tlngley Wall, Jr., and George H. Howard, as Executors of the Estate of Frederick Brooks
PER CURIAM.
Decision affirmed on the authority of Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239.