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Robert J. KOSHLAND, as of the Last Will and Testament of Corinne S. Koshland v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
The judgment of the Tax Court is affirmed for the reasons stated in its opinion, 19 T.C. 860. See, also United States v. Wharton, 5 Cir., 207 F.2d 526.