Clinton A. CLAUSON, Individually and as Collector of Internal Revenue, Defendant, Appellant, v. Joseph B. DRUMMOND et al., Executors, Plaintiffs, Appellees, 172 F.2d 221

PER CURIAM. The judgment of the District Court must he reversed on the authority of Commissioner of Internal Revenue v. Estate of Francois L. Church, 1949, 69 S.Ct. 322., Judgment reversed.