Estate of Frank A. Branson - Page 51

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          States v. Herring, 240 F.2d 225, 228 (4th Cir. 1957) (sufficient            
          identity between decedent and estate); Bowcut v. United States,             
          175 F. Supp. 218, 221-222 (D. Mont. 1959) (same).                           
               To reflect the foregoing,                                              
                                                   Decision will be entered           
                                             under Rule 155.                          


               Reviewed by the Court.                                                 
               GERBER, WELLS, COLVIN, HALPERN, BEGHE, CHIECHI, LARO, FOLEY,           
          VASQUEZ, GALE, THORNTON, and MARVEL, JJ., agree with this                   
          majority opinion.                                                           

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