PER CURIAM.
The issues here presented and the facts by which they are presented are set forth in the opinion of the Tax Court. McMurtry v. Commissioner, 29 T.C. 1091. We are in agreement with the Tax Court’s determination. Its decision is Affirmed.
R. L. McMURTRY and Mary P. McMurtry, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
262 F.2d 589
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