PER CURIAM.
The decisions of the Tax Court are correct. Its findings of fact are not clearly erroneous. We agree with its opinion reported at 21 T.C.M. 1540. Affirmed.
James T. THROWER and Jane P. Thrower, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
330 F.2d 614
Authorities cited
No cited authorities resolved to law.co cases yet.