PER CURIAM.
We affirm for the reasons stated by the Tax Court in the opinion of Judge Raum, 39 T.C. -. Affirmed.
NORTH AMERICAN LOAN & THRIFT COMPANY NO. 2 (Now Known as North American Finance Corporation of Fulton County), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
319 F.2d 132
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