May 11, 1976
W. LEE KNIGHT AND EVELYN KNIGHT, APPELLANTS
COMMISSIONER OF INTERNAL REVENUE, APPELLEE.
Present: HON. LEONARD P. MOORE, HON. WILLIAM H. TIMBERS, Circuit Judges, HON. JON O. NEWMAN, District Judge Sitting by Designation.
This cause came on to be heard on the transcript of record from the United States Tax Court, and was argued by counsel.
ON CONSIDERATION WHEREOF, it is now hereby ordered, adjudged and decreed that the decision of the Tax Court is affirmed on the opinion of the Tax Court (Raum, J.) filed March 25, 1975 and reported at P-H Memo T.C. $75,077.
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