Court of Appeals for the Third Circuit August 6, 1982, 81-2242 (Thomas M. Ferrill, Jr. And Louise B. Ferrill v. Commissioner of Internal Revenue)

OPINION OF THE COURT

PER CURIAM.

In this appeal from a decision by the Tax Court in favor of the Commissioner of Internal Revenue, the appellants, Thomas and Louise Ferrill, claim that the Tax Court erred in disallowing a deduction of prepaid interest and in permitting an amended answer by the Commissioner.