September 17, 1979
EDWARD J.P. AND STARR Q. ZIMMERMAN, APPELLANTS
APPELLANTS V. COMMISSIONER OF INTERNAL REVENUE, APPELLEE.
Before MULLIGAN, VAN GRAAFEILAND, MESKILL; Circuit Judges.
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 judgment of said Tax Court be and it hereby is affirmed on the opinion below of the Hon. Theodore Tannenwald, Jr., 4610-76, 71 T.C. 34 (Dec. 11, 1979).
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