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ESTATE of A. Frank SELTZER, Louise K. Seltzer, as v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
This cause was considered by the court on the record, briefs, and oral argument of counsel for respective parties; and the court being of the opinion that the issue presented was correctly decided by the Tax Court for the reasons stated in its opinion, Estate of Frank Seltzer, Deceased, 10 T.C. 810; it is ordered that the judgment of the Tax Court be and is affirmed.