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Avery CLAFLIN and Philip A. Carroll, as Executors of Irene De Guebriant v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
Order reversed and cause remanded for a redetermination of the amount of the tax liability on the authority of Jandorf’s Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.