Elise Mck. Morgan, Edwin Morgan, Edwin and Elise Mck. Morgan, Petitioners, v. Commissioner of Internal Revenue, Respondent., 353 F.2d 209 (4th Cir. 1965)

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On Petition to Review the Decisions of the Tax Court of the United States.

Richard E. Thigpen, Jr., and Richard E. Thigpen, Charlotte, N.C. (Robert L. Hines, Charlotte, N.C., on brief), for petitioners.

Melva M. Graney, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Norman H. Wolfe, Attys., Dept. of Justice, on brief), for respondent.

Before BOREMAN, BRYAN and J. SPENCER BELL, Circuit Judges.

PER CURIAM.

We affirm on the opinion of the Tax Court.1

Affirmed.

1 42 T.C. 1080 (1964)

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