Before BROWN, Chief Judge, RIVES and DYER, Circuit Judges.
Per Curiam: We agree with the opinion of the Tax Court reported at 56 T.C. 1324. Its decision is therefore affirmed.
AFFIRMED.
Before BROWN, Chief Judge, RIVES and DYER, Circuit Judges.
Per Curiam: We agree with the opinion of the Tax Court reported at 56 T.C. 1324. Its decision is therefore affirmed.
AFFIRMED.