PER CURIAM:
We have carefully considered the opinion of the Tax Court and conclude that the decision of that Court should be affirmed on the basis of the well reasoned opinion which is published at 36 T.C. 577. The judgment is Affirmed.
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. J. SHEA and Nina L. Shea, Respondent
327 F.2d 1002
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