PER CURIAM.
Order, 41 B.T.A. 839, affirmed on authority of Johnson v. Commissioner, 2 Cir., 86 F.2d 710.
EMPIRE TRUST COMPANY et al., Executors of William Dwight Tracy, Petitioners, v. Guy T. HELVERING, Commissioner of Internal Revenue, Respondent
119 F.2d 421
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