Empire Trust Company and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh v. United States

PER CURIAM:

The judgment is affirmed on the authority of Elbert v. Johnson, 2 Cir., 164 F.2d 421, and the opinion of Judge Timbers below, D.C.Conn., 214 F.Supp. 731.