December 1, 1941.
Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, L.W. Post, J. Louis Monarch, and Gerald L. Wallace, Sp. Assts. to the Atty. Gen. for petitioner.
Holt S. McKinney, Rollin Browne, and George Craven, all of New York City, for respondent.
Petition for Review of Decision of the United States Board of Tax Appeals.
Before SWAN, AUGUSTUS N. HAND and CHASE, Circuit Judges.
The precise question presented by this appeal was decided by the Circuit Court of Appeals for the Third Circuit in Commissioner v. Warren Webster Trust No. 1, 122 F.2d 915, opinion filed October 6, 1941. For the reasons there stated we think the decision of the Board was correct. Order affirmed.