- 11 -                                         
          States, supra; First Natl. Bank v. United States, supra; Child v.           
          United States, supra; Gund's Estate v. Commissioner, supra;                 
          Estate of Amick v. Commissioner, supra.                                     
               For the foregoing reasons,                                             
                                                  Decision will be entered            
                                             for respondent.                          
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Last modified: May 25, 2011