COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Louis STERNBERGER, The Chase National Bank of The City of New York, Executor, Respondent, 207 F.2d 600

PER CURIAM. The judgment of the Tax Court is affirmed on the authority of Meierhof w Higgins, 2 Cir., 129 F.2d 1002.