Fred P. Pursell and Helen Pursell v. Commissioner of Internal Revenue, 315 F.2d 629

315 F.2d 629

3d Cir.

1963

PER CURIAM.

We have examined the record in this case and have weighed carefully the arguments of the parties. We can perceive no error. Consequently, the decision of the Tax Court will be affirmed on the careful opinion of Judge Drennen, 38 T.C. 263.