Dr. Henry Lewis Stoutz, III and Mrs. Fancher Marie Stoutz Coe, as Transferees of the Estate of Ruth Harvey Fancher Stoutz v. United States

We affirm the judgment of the district court for the reasons set forth in its adjudication 324 F.Supp. 197. The proceedings are remanded to the district court for consideration of the question whether the estate of Ruth Harvey Fancher Stoutz may be entitled to an additional deduction in the computation of the estate tax for the attorneys’ fee and costs of processing this appeal.

Affirmed and remanded.