194 F.2d 102
52-1 USTC P 9179
Florence W. BOSWORTH, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 100, Docket 22125.
United States Court of Appeals Second Circuit.
Argued Jan. 16, 1952.
Decided Feb. 5, 1952.
Milbank, Tweed, Hope & Hadley, New York City, Weston Vernon, Jr., Robert C. Barnett, Robert T. Molloy and Robert L. Woodford, all of New York City, of counsel, for petitioner.
Ellis N. Slack, Acting Asst. Atty. Gen., and Richard D. Harrison, Sp. Asst. to Atty. Gen., for respondent.
Before AUGUSTUS N. HAND and CLARK, Circuit Judges, and BRENNAN, District Judge.
PER CURIAM.
Affirmed on opinion of Arundell, J., 16 T.C. 572, and also on authority of Commissioner, of Internal Revenue v. Western Union Telegraph Co., 2 Cir., 141 F.2d 774.