Clifford W. MICHEL et al., Trustees u/d of Jules S. Bache for Hazel B. Beckman, and Gilbert Miller et al., Trustees u/d of Jules S. Bache for Kathryn B. Miller, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM.

Affirmed on the decision of Judge Rice, 24 T.C. 960, relying on Beck v. C. I. R., 15 T.C. 642, affirmed 2 Cir., 194 F.2d 537, certiorari denied 344 U.S. 821, 73 S.Ct. 18, 97 L.Ed. 639, and appropriately distinguishing Moffett v. C. I. R., 2 Cir., 191 F.2d 149.