PER CURIAM.
Affirmed on the authority of McCormick v. Burnet, Commissioner, 283 U. S. 784, 51 S. Ct. 343, 75 L. Ed. 1413, and May v. Heiner, 281 U. S. 238, 50 S. Ct. 286, 74 L. Ed. 826, 67 A. L. R. 1244.
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Elizabeth B. WALLACE, Executrix under the Last Will and Testament of Emma A. Miller, Deceased, Respondent
71 F.2d 1002
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