PER CURIAM:
We affirm the decision of the United States Tax Court on the basis of Judge Simpson’s concurring opinion. Prophit v. C. I. R., 57 T.C. 507 (1972). Affirmed.
David A. PROPHIT, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
470 F.2d 1370
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