ESTATE of Newton B. T. RONEY, Deceased, Gertrude C. Roney, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM.

The facts here presented and the question here raised are the same as were before us in the case of Ballantine v. Tomlinson, 5 Cir., 293 F.2d 311. The conclusions there reached are here followed and the judgment of the Tax Court, 33 T.C. 801, is Affirmed.