Court of Appeals for the Fifth Circuit January 18, 1972, 71-2929 (Big "D" Development Corporation v. Commissioner of Internal Revenue)

PER CURIAM:

The ruling of the Tax Court from which the present appeal is taken is based on findings of fact which are not clearly erroneous and without error in law. The Court has determined that an opinion would have no precedential value. Affirmed.

See Local Rule 21.

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. See NLRB v. Amalgamated Clothing Workers of America, 430 F.2d 966 (5th Cir. 1970).