decided: January 19, 1951.
AVERY CLAFLIN AND PHILIP A. CARROLL, AS EXECUTORS OF IRENE DE GUEBRIANT, DECEASED, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.
Order reversed and cause remanded for a redetermination of the amount of the tax liability on the authority of Jandorf's Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.
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