Eugene F. EMMONS and Mary J. Emmons, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent, 311 F.2d 223

ORDER. The above cause coming on to be heard on appeal from the Tax Court of the United States, and the court being duly advised, Now, therefore, it is ordered, adjudged and decreed that the decision appealed from be and is hereby affirmed on the opinion of the Tax Court, 36 T.C. 728.