Court of Appeals for the Ninth Circuit July 5, 1968, 22227_1 (Commissioner of Internal Revenue v. Hulet P. Smith and Loma M. Smith)

PER CURIAM:

The taxpayers, husband and wife, owned a home in Arcadia, California. They acquired a new home a few hundred miles away and moved to it, never intending again to use the Arcadia property as a residence.