Grace SIMPKINSON, Executrix of the Estate of Robert M. Kerr, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, 93 F.2d 1015

PER CURIAM. On the authority of Bogardus v. Commissioner of Internal Revenue, 58 S.Ct. 61, 82 L.Ed. -, decided November 8, 1937, a rehearing is granted, our former decision, 89 F.2d 397, is set aside, and the judgment of the Board of Tax Appeals is reversed.