J. Albert HUTCHINSON, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee, 443 F.2d 1358

PER CURIAM: We affirm on the tax court opinion, and the authority of Rezazadeh v. Commissioner of Internal Revenue, 356 F.2d 898 (7th Cir. 1966) and Schluter v. Commissioner, 443 F.2d 107, decided June 9, 1971 (9th Cir.).