PER CURIAM.
We affirm on the complete and well-reasoned opinion of Judge Forrester in the Tax Court, 38 T.C. 501.
Robert ADES, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Albert J. ADES and Sylvia Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Alan ADES and Ruth Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Joseph ADES and Rachel Ades, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
316 F.2d 734
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