Court of Appeals for the Second Circuit January 18, 1968, 31071_1 (Owen L. Lamb and Nancy G. Lamb v. Commissioner of Internal Revenue)

PER CURIAM:

Petitioners seek to set aside a decision of the Tax Court of the United States upholding a determination which had been made by respondent that petitioners were liable for an income tax deficiency of $194.99 for the taxable year 1962.

The underlying issues presented to us by petitioners are set forth in the reported opinion of the Tax Court of August 2, 1966, 46 T.C. 539.