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Clifford W. MICHEL, Trustees u/d of Jules S. Bache for Hazel B. Beckman, and Gilbert Miller, Trustees u/d of Jules S. Bache for Kathryn B. Miller v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM.
Affirmed on the decision of Judge Rice, 24 T.C. 960, relying on Beck v. C. I. R., 15 T.C. 642, affirmed 2 Cir., 194 F.2d 537, certiorari denied 344 U.S. 821, 73 S.Ct. 18, 97 L.Ed. 639, and appropriately distinguishing Moffett v. C. I. R., 2 Cir., 191 F.2d 149.