Josephine Welch OVERTON, as Executrix of the Estate of Galen H. Welch, Deceased, Formerly Collector of Internal Revenue for the Sixth Collection District of California, Appellant, v. Mae H. SAMPSON, Individually and as Executrix under the Will of W. O. Sampson, Deceased, Appellee, 138 F.2d 417

PER CURIAM. On the authority of United States v. Goodyear, 9 Cir., 99 F.2d 523, the judgment is affirmed.