Court of Appeals for the Third Circuit September 26, 1972, 71-1791 (Meyer Mittleman and Paula Mittleman v. Commissioner of Internal Revenue)

OPINION OF THE COURT

PER CURIAM:

This is an appeal from a judgment of the Tax Court determining deficiencies in income tax against appellants for the calendar year 1963. The Tax Court’s Findings of Fact and Opinion appear in 56 T.C. 171 (1971).