379 F.2d 558
67-2 USTC P 9561
George L. BLANTON and Fannie Blanton, Petitioners,
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fifth Circuit.
July 14, 1967.
Arthur Glover, Amarillo, Tex., for petitioners.
Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Harry Baum, Edward Lee Rogers, Attys., Dept. of Justice, Lester R. Uretz, Chief Counsel, IRS, Aaron D. Trub, Atty., IRS, Washington, D.C., for respondent.
Before RIVES, WISDOM and GOLDBERG, Circuit Judges.
We agree with the findings of fact and decision of the Tax Court reported in 46 T.C. 527. The decision is therefore