Court of Appeals for the Second Circuit November 17, 1966, Nos. 46, 47, Dockets 30474, 30475 (Estate of Bary v. Commissioner)

PER CURIAM.

We agree with the opinion of the Tax Court, 24 CCH Tax Ct.Mem. 1790 (1965), that the Commissioner of Internal Revenue properly determined income tax deficiencies against the estate of Zinaida Bary of $15,207.23 and against her son Woldemar A. Bary and his wife, Nina, of $27,494.