OPINION
Before DUNIWAY and KILKENNY, Circuit Judges, and SOLOMON, District Judge.
PER CURIAM:
The judgment is affirmed for the reasons stated in the opinion of the United States Tax Court. Edward R. Fink, 1973, 60 T.C. 867.
Edward R. FINK and Joan O. Fink, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
512 F.2d 674
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