NEWTON INSERT COMPANY, Transferor, and Tridair Industries, Transferee, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, 545 F.2d 1259

PER CURIAM: This is an appeal from a decision of the Tax Court, reported at 61 T.C. 570 (1974). For the reasons stated by the Tax Court in its opinion, we affirm. Affirmed.