Warren H. CORNING and Maud E. Corning, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Warren H. CORNING, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PER CURIAM.

The above cause coming on to be heard upon the transcript of record and the briefs of the parties and the argument of counsel, the Court being duly advised, Now, therefore, it is ordered, adjudged, and decreed that the decision herein reviewed be and is hereby affirmed upon the opinion of the Tax Court. 24 T.C. 907.