Opinion
No. 74.
December 21, 1944.
On petition to review an order of the Tax Court, assessing a deficiency in estate taxes against the petitioners, for 1940.
William G. Murphy, of New York City, for petitioners.
Melva M. Graney, of Washington, D.C., for respondent.
Before L. HAND, AUGUSTUS N. HAND and FRANK, Circuit Judges.
Affirmed on authority of Helvering v. Hallock, 309 U.S. 106, 60 S.Ct. 444, 84 L. Ed. 604, 125 A.L.R. 1368.