PER CURIAM.
In this fact case the careful opinion of Judge Pierce in the Tax Court is justified by the facts and the fair inferences therefrom. 25 T.C. 311. The decision of the Tax Court will be affirmed.
H. W. FINDLEY and Helen B. Findley, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
236 F.2d 959
Authorities cited
No cited authorities resolved to law.co cases yet.