PER CURIAM.
In this ease we are in agreement with the conclusions reached by the Tax Court 37 T.C. 230. Its decision is Affirmed.
Robert L. WILSON and Evelyn M. Wilson, (now Evelyn M. Smith), formerly husband and wife, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
313 F.2d 636
Authorities cited
No cited authorities resolved to law.co cases yet.