Opinion
No. 17779.
November 10, 1959.
Petition for review of decision of the Tax Court of the United States (District of Florida).
Llewellyn A. Luce, Washington, D.C., for petitioners.
Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, John M. Morawski, Sp. Atty., I.R.S., David O. Walter, and Charles B.E. Freeman, Attys., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, A.F. Prescott, David O. Walter, Attys., Dept. of Justice, Washington, D.C., for respondent.
Before RIVES, Chief Judge, and TUTTLE and JONES, Circuit Judges.
The facts from which this controversy arose and the reasons of the Tax Court for its decision are set forth in its opinion. Roschuni v. Commissioner, 29 T.C. 1193. We conclude that the decision of the Tax Court is a correct one and its judgment is
Affirmed.