The decision of the Tax Court, pursuant to our Estate of Hedrick v. Commissioner of Internal Revenue, 406 F.2d 587 (9th Cir., 1969), is affirmed.
On remand, the Tax Court, in reconstructing the transaction, adopted as to the Hedrick Estate a rate of 7%. This resulted in establishing an original sale value, as reconstructed of an amount about twice the actual cash value of the property at the time of sale.
We find the decision complies with our mandate. The present objections of the Hedrick Estate are primarily directed at our prior opinion, which has become the law of the eases.1