Joyce DE LA BEGASSIERE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, 272 F.2d 709

PER CURIAM. In this case, where the issue is primarily one of fact, it does not appear that the findings of the Tax Court are clearly erroneous, nor does it appear that the Tax Court failed to apply the correct rules of law. De la Begassiere v. Commissioner, 31 T.C. 1031. The decision of the Tax Court is Affirmed.