PER CURIAM.
The petitioner in this case asks us to review the determination by the Tax Court of a question arising solely under Section 711(b)(1)(J) (ii) and Section 711(b)(1)(K) of the Internal Revenue Code, 26 U.S.C.A. § 711(b)(1)(J) (ii), (K). The respondent moves to dismiss the petition for review, relying upon Section 732(c) of the Code, 26 U.S.C.A. § 732(c), which provides that the determination of such a question "shall not be reviewed or redetermined by any court or agency except the Board." The motion must be granted. See James F. Waters, Inc. v. Commissioner of Internal Revenue, 9 Cir., 1947, 160 F.2d 596.
The petition for review will accordingly be dismissed.