U.S. COURT OF APPEALS, THIRD CIRCUIT
January 29, 1973
ESTATE OF EFFIE KELLS JONES, DECEASED, CITIZENS FIRST NATIONAL BANK OF RIDGEWOOD, ADMINISTRATOR, C.T.A., APPELLANT
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Before SEITZ, Chief Judge, ALDISERT, Circuit Judge and LACEY, District Judge.
SEITZ, Chief Judge: After review appellant's contentions, for the reasons set forth in the opinion of the Tax Court, 56 T. C. No. 4 (1971), it is
Ordered AND ADJUDGED that the decision of the Tax Court of the United States is affirmed.
Costs taxed against appellant.
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