Henry ZOOLOOMIAN, Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee, 417 F.2d 1337

JUDGMENT PER CURIAM. The decision of the Tax Court is affirmed under Local Rule 5 on the opinion of Judge Irwin. Donovan v. Commissioner of Internal Revenue, 1 Cir., 1966, 359 F.2d 64.