ESTATE of Edwin H. JOHNSON, Deceased, Harriet Blu Johnson, Executrix, and Harriet Blu Johnson, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent, 355 F.2d 931

ORDER. The above cause coming on to be heard on the briefs, record, and arguments of the parties, and the Court being duly advised: Now, therefore, it is ordered, adjudged and decreed that the decision of the Tax Court be and is hereby affirmed for the reasons set forth in the opinion of Judge Scott, reported in 42 T.C. 441.