Clifford W. MICHEL et al., Trustees u/d of Jules S. Bache for Hazel B. Beckman, and Gilbert Miller et al., Trustees u/d of Jules S. Bache for Kathryn B. Miller, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, 239 F.2d 385

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.