ALEXANDER v. COMMISSIONER OF INTERNAL REVENUE

SIBLEY, Circuit Judge.

This case was submitted under a stipulation that it should abide the decision in Alamo National Bank of San Antonio, Independent Executor of Lewis W. Alexander v. Commissioner of Internal Revenue, 5 Cir., 95 F.2d 622, which has this day been affirmed. It is thereupon ordered that the judgment of the Board of Tax Appeals in the present case be likewise affirmed.