Opinion
No. 19530.
Submitted on Briefs November 18, 1971.
Decided December 22, 1971.
Robert E. Kennedy, pro se.
J. Munford Scott, Jr., Department of Justice, Tax Division, Washington, D.C. (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, Ann E. Belanger, Attys., Tax Division, Department of Justice, Washington, D.C., on the brief), for appellee.
Appeal from United States Tax Court; Howard A. Dawson, Jr., Judge.
Before BIGGS, ADAMS and ROSENN, Circuit Judges.
OPINION OF THE COURT
We have examined with care the appellant's contentions on this appeal and find them to be without merit. We will affirm the decision of the Tax Court upon the thorough opinion of Judge Dawson, 29 T.C.M. 255.