¶1OPINION.
¶2We have this day promulgated our decision in the appeal of J. Raymond Murphy, 12 B. T. A. 142, heard and considered *145jointly with the instant case, and in view of our decision therein, based upon the same facts (except as to amounts) and circumstances, it is unnecessary for us to do more than sustain the findings of the respondent.
¶3Judgment will he entered for the resfondent.