December 13, 1979.
Rogers Meisel, Robert O. Rogers, Davis S. Meisel, Palm Beach, Fla., for petitioner-appellant.
M. Carr Ferguson, Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Section, Lester Stein, Acting Chief Counsel, Richard W. Perkins, Atty., Anthony Ilardi, Jr., Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellee.
Appeal from the Decision of the United States Tax Court.
Before AINSWORTH, INGRAHAM and GARZA, Circuit Judges.
Affirmed on the basis of the Tax Court opinion reported at 68 T.C. 249 dated May 24, 1977.