PER CURIAM:
Affirmed on the basis of the opinion of the U. S. Tax Court filed October 25, 1977, 69 T.C. 75. AFFIRMED.
Bill Doug HOLT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee; Gail E. HOLT, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
611 F.2d 1160
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