566 F.2d 2
6th Cir.1977ORDER
Before EDWARDS and ENGEL, Circuit Judges, and THORNTON, * Senior District Judge.
On receipt and consideration of an appeal from a Tax Court decision determining an income tax deficiency for 1966 and 1967 totaling $51,616.65, plus a negligence penalty of $2,580.83.
The judgment of the Tax Court is affirmed for the reasons set forth in the opinion of the Tax Court reported at
Notes
*
Honorable Thomas P. Thornton, Senior United States District Judge for the Eastern District of Michigan, Southern Division, sitting by designation.
