PER CURIAM.
Affirmed on the opinion of the Tax Court. Mary B. Heyward, 36 T.C. 739 (July 28, 1961). Affirmed.
Mary B. HEYWARD, and John T. Heyward and Haidee M. Heyward, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
301 F.2d 307
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