PER CURIAM.
Affirmed on the opinion of Judge Raum, 22 T.C. 61.
Albert E. CRABTREE and Claire C. Crabtree, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; John J. OKEEFE, Jr., and Lucile E. OKeefe, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
221 F.2d 807
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