Judgment affirmed on the authority of Jandorf’s Estate v. Commissioner of Intemal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.
Judgment affirmed on the authority of Jandorf’s Estate v. Commissioner of Intemal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.