This case came on to be heard on the record and briefs and oral argument of counsel. On consideration whereof, it appearing that the sale by the taxpayer of a life estate in real property owned by herself, the proceeds of which the Commissioner sought to tax as income from rental on a lease, was a sale of a capital asset within the meaning of Sec. 117(b) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev. Acts, page 874: It is ordered that the decision of the United States Board of Tax Appeals (now the Tax Court of the United States) be, and it hereby is, affirmed.