ESTATE of Shirley MORGAN, Deceased, Margaret Morgan, Administratrix, etc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Clifford M. PEDERSEN and Thelma Pedersen, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, 448 F.2d 1397

PER CURIAM: Appeal from the decision of the Tax Court which is reported at 52 T.C. 478. We are of the Opinion that the decision should be affirmed for the reasons stated in the opinion of the Tax Court. See also Minot Fed. Sav. & Loan Assn. v. United States, 8 Cir., 1970, 435 F.2d 1368. Affirmed.