James M. Dixon and Jane McK Dixon, Executors of the Will of W. Lacy Dixon, Deceased v. United States

PER CUR'IAM.

This cause was heard on the transcript of the record, briefs and arguments of counsel, and upon consideration thereof

It Is Ordered And Adjudged that the judgment appealed from on October 20, 1950, be and the same is in all things affirmed upon the grounds and for the reasons set forth in the Findings of Fact and Conclusions of Law of the District Judge filed in the District Court on October 19, 1950, 96 F.Supp. 986.